Aug 06, 2026  
2026-2027 Catalog 
  
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2026-2027 Catalog
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ACCT 2351 - Auditing

3 Credit(s)
An introduction to auditing. The course emphasizes the traditional role of the latest function and rendering of an opinion on published financial statements. Topics include generally accepted auditing standards (GAAS), the auditor’s report (opinion), professional ethics, audit evidence, planning the audit and the evaluation of risk and the professional responsibility and legal liability relative to auditing standards.

Prerequisite(s): ACCT 1020 . Corequisite(s): None.

General Education Requirement: No
TN Transfer Pathway: No


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