Recent SemestersSummer 2026, Summer 2025, Summer 2024, Fall 2022, Spring 2022Class Size35 studentsCredits4PrerequisiteACC 001A Advisory: ACC 058A and ACC 058B Transfers ToCSUDescriptionThe course introduces the student to the audit process and how to render an opinion on published financial statements and related financial reports. The course emphasizes the application of generally accepted auditing standards and procedures, fraud exposure, professional ethics, the legal environment, work paper preparation and report writing. 