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    Southern Adventist University
  Feb 18, 2018
Undergraduate Catalog 2017-2018

ACCT 452 - Auditing

3 hours

Basic auditing theory and practice with emphasis on the application of current auditing standards and the preparation of working papers and audit reports are addressed. Topics include generally accepted auditing standards, ethics, audit planning procedures, types of audit evidence, internal controls, and sampling methods. Provisions of the Sarbanes-Oxley Act are also discussed.
This course is cross-listed with ACCT 552 in the MBA and MFS programs. A student may receive credit for this course from only one program.
Prerequisite(s): ACCT 309 .