ACCT 4503 - Auditing

3 Hours. A study of audit concepts and procedures including sampling for attributes, substantive testing, internal controls, audit work papers, professional ethics, quality of evidence and audit reports. Prerequisite: ACCT 3313 Accounting Information Systems, ACCT 3403 Intermediate Accounting II, and BADM 3933 Business Statistics. A minimum grade of C is required on prerequisite courses.