ACCT 2150 – Principles of Auditing
Pre-requisite(s): ACCT 1105
Introduces the student to the auditor’s responsibilities in the areas of professional standards, reports, ethics and legal liability. Students learn about the technology of auditing, evidence gathering, audit/assurance processes, internal controls, and sampling techniques. The specific methods of auditing the revenue/receipts process, disbursement cycle, personnel and payroll procedures, asset changes, and debt and equity are learned. Finally procedures related to attest engagements and internal auditing are reviewed.