Oct 18, 2021
ACCT 460 - Auditing
Auditor’s functions and responsibilities. Evaluation of the system of internal control, the determination of appropriate auditing procedures, and the extent of their application.
Prerequisites: (a grade of C or higher in ACCT 352 or concurrent enrollment in ACCT 352 with a cumulative CWU GPA greater than 3.0); AND admission to the accounting major AND completion of the college of business foundation courses (ACCT 251 and ACCT 252 and BUS 221 and BUS 241 and MATH 153 or MATH 154 or MATH 170 or MATH 172 or MATH 173 and ECON 201) with a minimum grade of C- in each course and a minimum collegiate GPA of 2.25.
Upon successful completion of this course, the student will be able to:
Learner Outcomes Approval Date:
- Provide definitions for key audit terms
- Prepare narratives and flowcharts to document systems and determine the nature of audit tests
- Determine and prepare appropriate audit evidence and documentation
- Identify the types of audit reports and opinions
- Distinguish ethical from unethical behavior in the audit environment
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