Jul 17, 2024  
2024-2025 University Catalog 
2024-2025 University Catalog
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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.

Prerequisite: a grade of C or higher in ACCT 350.

Credits: (5)

Learner Outcomes:
Upon successful completion of this course, the student will be able to:

  • 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; and
  • distinguish ethical from unethical behavior in the audit environment.

Learner Outcomes Approval Date:

Anticipated Course Offering Terms and Locations:
Fall Locations: Ellensburg, Des Moines, LynnwoodWinter Locations: Ellensburg, Des Moines, LynnwoodSpring Locations: Ellensburg, Des Moines, Lynnwood

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