Generally accepted auditing techniques and the philosophy supporting them; auditing techniques available to the independent public accountant. Pertinent publications of the AICPA reviewed. Prereq: ACCT 3054 and ACCT 3220 completed with a grade of ‘C’ or better, strictly enforced (Student may complete ACCT 6030 with a “B” or better in place of ACCT 3220). Cross-listed with ACCT 4620. Semester Hours: 3 to 3 When Offered:FALL SPR