Jul 06, 2022  
2021-2022 LSUA Catalog 
    
2021-2022 LSUA Catalog
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ACCT 4123 - Auditing


Credits: 3
Lecture Hours: 3
Laboratory Hours: 0
Common Course Code [CACC 3313]
Theoretical and practical development of the independent audit function; generally accepted auditing standards; the Sarbanes-Oxley Act; collection and evaluation of audit evidence; understanding internal control; risk assessment; transaction cycles; and reporting. Offered SP.

Prerequisite(s): a grade of “C” or higher in ACCT 3020 .



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