ACCT 6020 - Auditing Theory

Focus on the professional responsibilities of CPAs, generally accepted auditing standards, and PCAOB auditing standards, with emphasis on the theory underlying the development of standards, objectives and procedures. Students cannot receive credit for both ACCT 4620 & ACCT 6020. Prereq: ACCT 3220 completed with ‘C’ or better or ACCT 6030 ‘B’. Cross-lised with ACCT 4620. Semester Hours: 3 to 3 When Offered: FALL SPR