Recent SemestersFall 2026, Spring 2026, Fall 2025, Spring 2025Class SizeNot publishedCredits3PrerequisiteACCT 301 with a grade of "C" or better Transfers ToNot transferableDescriptionACCT 107 Auditing Units: 3 Hours: 54 hours LEC Prerequisite: ACCT 301 with a grade of "C" or better Advisory: ACCT 103 The course focuses on procedures and practices used in the verification of financial statement balances and accounting records. External auditing functions are emphasized. The types of audits and auditing occupations, as well as the legal liabilities of the auditor are discussed. 