Recent SemestersSpring 2026, Fall 2024, Fall 2023, Spring 2022, Spring 2021Class Size40–45 studentsCredits3PrerequisiteACCT A101 or ACCT A101H ; ACCT A102 or ACCT A102H . Transfers ToCSUDescriptionExamines the use of financial statement audits and details the audit process. Topics include professional responsibilities of auditors, audit design, sampling approaches, substantive testing, testing controls, and audit report formulation and communication.Usually HeldTue 6:00pm–9:10pm, Tue 6:30pm–9:40pm 