Lee University Catalog 2018-2019 
    
    Dec 12, 2018  
Lee University Catalog 2018-2019
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ACCT 410 - Auditing


This course enables students to form an understanding of the principles underlying the theory of auditing, of the regulatory framework of auditing and of practical audit approaches and techniques. The course focuses on procedures and practices used in the verification of financial statement balances and accounting records. External auditing functions are emphasized. The types of audits and audit occupations, as well as the legal liabilities of the auditor, are discussed.

Prerequisites
ACCT-372 with a grade of C- or better

Credit Hours: 3



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