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. Note: A grade of C or higher must be earned to receive credit for the CPA license. Prereq: ACCT 3220 OR ACCT 6030 with a grade of C or higher. Restriction: Restricted to graduate majors and NDGR majors with a sub-plan of NBA or CPA within the Business School. Cross-listed with ACCT 4620. Max hours: 3 Credits. Semester Hours: 3 to 3