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ACC 2435 Auditing

Review of accounting information systems and an overview of auditing. Covers internal controls and system documentation, transaction processing and databases, professional standard and ethics. Review of legal liability, audit evidence, risk evaluation and audit planning, audit procedures and audit reports.

Division: Business and Public Services
Department: Accounting
Repeatable Credit: No
Offered Online: Yes

Prereqs: ACC 2101 


  • Identify and describe the steps in planning and completing an audit.
  • Explain the importance of management control systems, and develop appropriate control procedures to ensure accounting systems reliability.
  • Evaluate the design of accounting information systems.
  • Define the role of public accounting, as well as the legal, ethical, and professional standards that govern actions as auditors.
  • Identify and differentiate between the types of reports issued by auditors.

Credit Hours: 3

Classroom Hours: 3