UT Dallas 2021 Graduate Catalog

ACCT6334 - Auditing

ACCT 6334 Auditing (3 semester credit hours) This course introduces the basic concepts, philosophy, standards, procedures, and practices of auditing. Topics include generally accepted auditing standards, the role of the independent auditor, professional conduct and ethics, auditor's reporting responsibilities, risk assessment, internal control, evidential matter, and management fraud. Prerequisite: ACCT 6330 or an undergraduate degree in Accounting and adequate foundation/academic performance in a corresponding area. (3-0) S