ACCT 4290 - Auditing


A study of systems of internal accounting control in organizations, their design and evaluation, and an introduction to the basic principles and techniques of auditing.

Upon successful completion of the course students will be able to:

  1. Explain and illustrate the basic concepts underlying an audit of financial statements and an audit of internal control over financial reporting
  2. Explain the underlying concepts of the audit process: audit risk, materiality, and evidence
  3. Apply the underlying concepts to the revenue process, completing the audit, and audit reporting
  4. Apply critical thinking skills and solve auditing problems through the use of case studies
  5. Demonstrate an understanding of the importance of professional ethics and apply the professions code of ethics
  6. Use auditing concepts and variables (e.g., client acceptance, risk assessment, materiality, understanding and testing of internal controls, analytical procedures, substantive audit testing, documentation of evidence, and completing an audit engagement) to make audit planning, testing, and evaluation decisions
  7. Collaborate in teams to solve problems and present findings

Credit Hours

Business Administration


  • ACCT 3260 Minimum Grade: C or ACCT 3270 Minimum Grade: C

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