2025-2026 Undergraduate General Catalog

ACCT 4640 Auditing

This course will introduce students to the procedures and standards of public accountants in the auditing profession. Emphasis will be on engagement planning and audit evidence, audit risk model and inherent risk, risk assessment and design of substantive testing, concepts of internal control, and analyzing public and private company audit reports. Data analytics are also incorporated through the use of current real-world software.

Credits

3

Prerequisite

ACCT 3612

Offered

Even year Fall

Notes

Previously: ACCT 349