Recent SemestersSpring 2027, Fall 2026, Spring 2026Class SizeNot publishedCredits3PrerequisiteACCT 101 or ACCT 101H or equivalent course. Transfers ToCSUDescriptionThis auditing course explores the process of auditing financial records of profit seeking enterprises. The course provides an in-depth review and examination of topics that include the purpose of auditing, generally accepted auditing standards, internal controls, professional legal liability, gathering and evaluating audit evidence, creating audit reports and characteristics of a quality audit. 