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    Northern Kentucky University
   
 
  Feb 20, 2018
 
 
    
2017-2018 Undergraduate Catalog
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ACC 400 Auditing (3 credits)

Hours: 3 classroom + 0 lab/studio
Prerequisite(s): ACC 301  and ACC 310  with grades of C or better; junior standing.
Taught: Fall and spring
Principles, standards, and procedures in conduct of an audit by CPA; functions and responsibilities; internal control; statistical sampling, audit report; special problems of auditing electronic data-processing systems; account verification; ethics. Open only to students certified as majoring in business or by consent of instructor. Assessment test is given.
Repeatable: No



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