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 Restrictions: 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 , ACCT 306 , and ACCT 308 with a grade of C (2.0) or better.

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