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    California State University San Marcos
  Feb 21, 2018
2016-2018 Catalog 
2016-2018 Catalog
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ACCT 416 - Auditing

Units: 4
A comprehensive examination of auditing theory, standards, and procedures used by CPAs, with integration of Generally Accepted Auditing Standards. The ethical and legal environments of the independent auditor are also discussed. Should be taken last year of enrollment, preferably last semester. Enrollment restricted to students who have completed all lower-division pre-business core (major status in Business Administration — i.e. attained business status).

Prerequisite(s): ACCT 302  and ACCT 308  with a grade of C (2.0) or better.

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