ACCT 107 - Auditing

    Recent Professors
    Adedeji B. Egunnike, Vasseliki Vervilos, Farah Aghabeigi
    Recent Semesters
    Fall 2026, Spring 2026, Fall 2025, Spring 2025
    Class Size
    Not published
    Credits
    3
    Prerequisite
    ACCT 104 with a grade of "C" or better
    Fall 2026 Sections
    View Fall 2026 sections of ACCT 107
    Transfers To
    Not transferable
    Description
    Beginning Algebra AND eligibility for ENGL C1000/C1000H (formerly ENGWR 300/480) or ESLW 340 This course on auditing practice and theory emphasizes attestation audits of financial statements and the accompanying footnotes. Topics include Generally Accepted Auditing Standards (GAAS), ethics, legal issues, audit planning and methodology, internal control analysis, sampling, and auditors' reports. Additional topics include specific auditing objectives and tests of assets, liabilities, equity, revenues, and expenses.