Skip to main content

Visit LAKERS TOGETHER for COVID policies and information. Face coverings required indoors.

2020-2021 Undergraduate & Graduate Catalog

Search Help

ACC 514 - External Auditing

Introduction to various principles, theories and concepts relating to financial statement audits. Topics include an overview of the profession, planning, risks, fraud, internal controls, substantive procedures, sampling, completion, reporting, and opinions. Course emphasizes the assertion level risks for various accounts and gathering/evaluating evidence to support audit opinions. Cross-listed with ACC 414. Offered fall semester.

Credits: 3



If you are in need of assistance please submit any questions or comments.