ACC 440 - Auditing

3 Credits

This course develops an understanding of the nature of auditing, its code of ethics, and its role in society, the Sarbanes Oxley Act and the practice of professional, governmental and internal auditing within companies. Internal controls designed to ensure the quality of financial data are analyzed. Best practices relating to the application of audit techniques that ensure the best quality and accuracy of data are discussed and analyzed.
Prerequisites: ACC 340