AC 4050 - Auditing

3.00 credits.

Learners in this course will discuss the importance of the audit process in providing individuals with the assurance that their information is reasonable and free of material errors. Essential auditing concepts including internal controls, substantive testing, and analytical procedures will be applied to real-world situations. In addition, learners will discuss the importance of ethics and professional integrity in the audit process. Industry standard auditing software will be used to ease the audit process. Prerequisite(s): AC 2060 - Intermediate Accounting II.