ACCT 3401 Principles of Auditing 3.0 Credits
This course introduces the standards, concepts, and practices of auditing in today’s business environment. Topics covered include audit planning, risk assessment, internal control evaluation, evidence gathering, audit analytics, and reporting, with an emphasis on ethical and professional responsibilities. Through hands-on projects and case studies, students will build skills to understand the audit environment, carry out audit steps, and use data tools to make audits more effective. As a required course, it supports progression in the program. Students will learn to apply key concepts, analyze real-world situations, and communicate evidence-based recommendations.
Repeat Status: Not repeatable for credit
Prerequisites: ACCT 322 [Min Grade: C] or ACCT 3202 [Min Grade: C]