ACCT 3222 Auditing (3)

[LCCN: CACC 3313, Auditing (Upper Level)] Prereq.: grade of “C” or above in ACCT 3021 and ACCT 3122 . Theoretical and practical development of the independent audit function; generally accepted auditing standards; collection and evaluation of audit evidence; understanding internal control; risk assessment; transaction cycles; and reporting.