ACCT400 Auditing (3 semester hours)

This course examines the role of the auditor in a global business environment. The course covers the scope of auditing, the rules governing the professional ethics of the Certified Public Accountant, the auditing process, and the legal liabilities and responsibilities of an auditor. Students must have access to Microsoft Word® and Microsoft Excel® software. (Prerequisite: ACCT101)Microsoft Word® Microsoft Excel® are registered trademarks of Microsoft Corporation.