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Southern Utah University
    Southern Utah University
   
 
  Dec 13, 2017
 
 
    
2017-2018 General Catalog
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ACCT 4400 - Auditing I

3 Credits

This is the first of three semester 3-credit hour courses dealing with auditing: Auditing I, Auditing II, and Forensic Accounting. The latter two courses are graduate level courses. This course will study auditing standards, internal accounting control systems, compliance and substantive audit procedures applied to accounts and transaction cycles, and audit reports. Review of the auditing concepts of materiality and risk, types of evidence and documentation, and an introduction to the ethical and legal responsibilities of the Certified Public Accountant. (Fall, Spring)

Prerequisite: Advanced standing and declared School of Business major, accounting minor, and ACCT 3010 - Financial Accounting I  
General Education Course: No



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