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Aug 31, 2025
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2025-2026 Undergraduate Hill Book
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ACC 417 - Auditing3 Credits
Offered Spring
Formerly BUS 417. Auditing philosophy and technique, with emphasis on the professional auditing environment, critical thinking, auditing standards, professional ethics, and legal responsibility. Also, the auditor’s report, internal control, evidential matter, working papers, statistical sampling, auditing computerized systems, and the development of audit programs.
Prerequisite(s)/Restriction(s): ACC 316 - Accounting Systems (formerly BUS 316) and senior standing
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