AC 423 - Auditing I

3 credit hours
Theory and concepts underlying generally accepted auditing standards, with emphasis on the professional, ethical, and legal environments in which auditors work. Topics include the profession’s standard-setting structure, code of ethics, Securities Acts of 1933 and 1934, Statements on Auditing Standards, and attribute sampling.Theory and concepts underlying generally accepted auditing standards, with emphasis on the professional, ethical, and legal environments in which auditors work. Prerequisite(s): AC 325.