ACCT 617 - Auditing, Ethics, and Professional Responsibility (3cr.)

Credit(s): 3

AUDIT, ETHICS, AND PROF RESP
Component: Lecture
Introduction to the basic concepts underlying assurance and auditing services. Explores the judgment required of the auditor as a professional in a changing and demanding legal, ethical, and business environment. The emphasis will be on understanding why and how audits are performed. Critical evaluation of auditing issues and development of oral and written communication skills will also be emphasized.
Allowed Units: 3 Grading Basis: Student Option
PREREQ: ACCT 612 or equivalent. RESTRICTIONS: Not open to BS or MS Accounting students.