ACCT 406. Auditing. 3 Hours.
Semester course; 3 lecture hours. 3 credits. Prerequisites: ACCT 304 and 307 with a minimum grade of C. This course is restricted to students who have completed at least 54 credit hours (junior standing). A study of the conceptual, theoretical and practical procedures applicable to auditing — both external and internal. Primary emphasis is placed upon the theory of audit evidence; the objectives, techniques and procedures for financial and operational audit reports.
The major in accounting with a concentration in data analytics is designed to prepare students for positions in accounting by providing tools to meet the growing need for data analytics modeling and analysis in accounting.
...elective 3 Term Hours: 15 Spring semester ACCT 406 Auditing 3 MGMT 434 Strategic Management...