2025-2026 Undergraduate Catalog 
    
    Jan 23, 2026  
2025-2026 Undergraduate Catalog

ACCT 450 - Auditing

Common Course Number & Description
Studies both theory and practice. Topics include audit planning, internal control, audit procedures, audit reports and opinions, materiality, audit risk, evidential matter, as required by generally accepted auditing standards (GAAS), professional ethics, legal responsibilities, and other selected topics.
PreRequisite: ACCT 311  
3 semester hours