ACC 491

GCU: Auditing is an examination of generally accepted auditing standards, procedures involved in the auditing process, and ethical issues faced by the auditor. Through class discussions, practical applications and case studies, students learn the responsibilities of the independent public auditor in the expression of opinion within the guidelines set by the AICPA’s Code of Professional Ethics. Topics include the nature and types of audits, auditor responsibilities and legal liabilities, audit reports, auditing procedures, ethical issues, contemporary issues in auditing, and the Sarbanes-Oxley Act of 2002.
Prerequisites: ACC-260 or ACC-350, and ACC-370.