ACC 350 - Auditing

Examines the role of auditing in financial reporting and corporate governance. Topics include the purpose of auditing and assurance, the importance of auditor independence as well as the techniques and procedures in carrying out financial statement audits. The agency theory is used to explain the demand for auditing and corporate governance and the related issues in contemporary business settings are investigated.

Prerequisites & Notes
ACC 300, BUS 302.

(Cr: 3)