Recent SemestersSpring 2027, Fall 2026, Spring 2026, Fall 2025, Spring 2025Class SizeNot publishedCredits3PrerequisiteACCT 104 with a grade of "C" or better Transfers ToNot transferableDescriptionBeginning 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. 