ACCT 321
Auditing I · 3 credits · Fall 2026
Requirements
Prereq.: ACCT 202 (C or better) and junior standing or higher. Open to declared Accounting & Information Systems majors only.
About this course
Principles and standards relevant to the attestation function in the practice of professional accountancy including audits, examinations, reviews and agreed-upon procedures. Coverage also includes professional ethics, liability, risk and assurance, evidence, introduction to internal control and reporting. This course provides exposure to the techniques of modern auditing, including the flow charting, analysis, and understanding of accounting cycles and their related control systems, analytical review of financial statements, analytical tests of accounting estimates, and statistical sampling for tests of transactions and accounts.
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