ACCT 4620 - Auditing Theory

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 and 4054 must be completed with a grade of a ‘C’ or better. Cross-listed with ACCT 6020. Max hours: 3 Credits. Semester Hours: 3 to 3