ACCT 3031EL

This course provides students with an understanding of the theory of auditing and the professional practice environment. Topics include reporting matters, professional ethics and legal requirements, theory of audit evidence and internal control evaluation, and planning and sampling theory. The course encompasses auditing in both a computerized and non-computerized environment. PREREQ: ACCT 3011 (minimum C). (lec 3) cr 3. Cross-listed with ADMN 4827. Students cannot retain credit for both COMM 4127 and ACCT 3031.