BA 455 - Auditing I

4 credits
Studies the auditing theory and standards followed by certified public accountants when examining the financial statements of business organizations. Covers the environment, objectives, and professional nature of auditing and the concepts of testing, sampling, evidence collection, and reporting. Grading option designated on a CRN basis each term. Students should consult current term schedule. Restricted to Business majors Juniors and above. Prerequisite(s): BA 454.