Sep 16, 2021  
2021-2022 University Bulletin 
    
2021-2022 University Bulletin
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ACCT 412 - Auditing

3 Credit Hours
This course presents an overview of financial audits by public accountants and resulting audit reports. Students learn about auditing standards and procedures, sampling techniques, and how to calculate materiality. Topics highlighted in this course also include the professional and ethical responsibilities of an independent public accountant when reporting the results of an audit. Students are strongly encouraged to complete ACCT 311  before enrolling in this course.

Previously numbered as ACCT 430

Prerequisite(s): ACCT 310 



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