ACC2120

ACC 2120 - Principles of Auditing - Introduces the student to the auditor's responsibilities in the areas of professional standards, reports, ethics and legal liability. Students learn about the technology of auditing; evidence gathering, audit/assurance processes, internal controls, and sampling techniques. The specific methods of auditing the revenue/receipts process, disbursement cycle, personnel and payroll procedures, asset changes, and debt and equity are learned. Finally procedures related to attest engagements and internal auditing are reviewed. Prerequisite: ACC 1103

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