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    Jul 21, 2024  
Lee University Catalog 2021-2022 
Lee University Catalog 2021-2022 [Archived Catalog]

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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.

ACCT-372 with a grade of C- or better

Credit Hours: 3

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