UT Dallas 2014 Undergraduate Catalog

ACCT4334 - Auditing

ACCT 4334 Auditing (3 semester credit hours) Basic concepts, philosophy, standards, procedures, and practices of auditing are presented. Topics include generally accepted auditing standards, the role of the independent auditor in society, professional conduct and ethics, auditor's reporting responsibilities, risk assessment, internal control, fraud, and evidential matter. Prerequisite: ACCT 3331 with a minimum grade of C. (3-0) Y