ACT 241 - Auditing Concepts

(3 credits)

45 lecture hours
Prerequisites: ACT 230
This course is designed for students who are majoring in accounting and for non-accounting majors who have less than one year of auditing experience. It describes the philosophy of auditing and the environment in which the auditing professional operates. Students develop methods and skills that can be used to conduct audits. Special emphasis is on the Statement of Auditing Standards issued by the American Institute of Certified Public Accountants.