Jun 05, 2026

2026-2027 Undergraduate Catalog

BA 327 Auditing

(4 Credits)
This course is a survey of auditing theory, objectives, and practices related primarily to the responsibilities of the independent professional accountant. It includes an overview of professional ethics, generally accepted auditing standards and internal control procedures. It examines data processing, statistical and sampling methods and report writing.

Prerequisite: BA 223