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Mar 29, 2026
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ACC 415 - Auditing
This course examines the principles and procedures of the auditing function, focusing on the specific techniques employed by Certified Public Accounting firms. Major emphasis is placed on preparing the student for the Auditing section of the Uniform CPA Exam. Topics include audit ethics, audit documentation, internal controls, statistical sampling, examination of evidence, and audit reports.
Credit(s): 3
Prerequisite(s):
ACC 303 and ACC 406 .
Outcomes
- Identify the role and responsibilities of public accountants in the U.S. economy, including the legal and regulatory frameworks affecting audit practice.
- Explain professional auditing standards and ethical guidelines that govern auditor conduct and judgment.
- Apply core audit procedures to obtain and document evidence related to financial statement assertions.
- Analyze internal control systems to assess control risk and develop appropriate audit responses.
- Evaluate audit evidence for key financial statement areas such as cash, receivables, inventory, and liabilities.
- Use basic audit sampling techniques in the performance of tests of controls and substantive testing.
- Interpret different types of auditors’ reports and explain the conditions that require modifications to standard audit opinions.
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