BUS 402 - Auditing

This course incorporates principles of accounting with auditing procedures and Generally Accepted Auditing Standards (GAAS). The impact of decisions by the SEC and the PCAOB on the auditing profession will be emphasized. The auditor’s legal liability and responsibilities according to the Code of Professional Ethics established by the AICPA will also be reviewed and discussed.

Prerequisites BUS 301
Credits: 3

Class Level Senior Undergraduate
Program Undergraduate