Generally accepted auditing standards and the philosophy supporting them; auditing techniques available to the independent public accountant. Pertinent publications of the AICPS reviewed. Note: Students cannot receive credit for both ACCT 4620 and ACCT 6020. Prereq: ACCT 3054 and ACCT 3220 must be completed with a grade of a ‘C’ or better, strictly enforced. Cross-listed with ACCT 6020. Semester Hours: 3 to 3 When Offered:FALL SPR