ACCT 460 - Auditing

Description:
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:
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:
2/19/15

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