Jun 12, 2026  
2025-2026 Undergraduate Catalog 
    
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2025-2026 Undergraduate Catalog
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ACCT 462 - Auditing

Credits: 3

A theoretical and practical examination of the general principles and practices necessary to perform a contemporary audit of financial statements. This course focuses on the auditing standards and procedures for risk assessment and planning of an audit, testing of internal controls, performing substantive tests and procedures, obtaining audit evidence and documentation in work papers, and issuing the audit report.
Prerequisite: ACCT 312  and ACCT 451 
Offered: Spring


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