ACCT 437 - Auditing Theory (3 credits)

(Prereq: A grade of ‘C’ or better in CBAD 291 and ACCT 333) (Coreq: A grade of ‘C’ or better in ACCT 331 or concurrent enrollment in ACCT 331) Generally accepted auditing standards governing external financial audits, audit techniques and procedures, evaluation of internal control system and the audit opinion. F, S, Su.