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ACCTG 403Auditing

3 credits · Accounting · Penn State

Financial compliance, internal, and operational audits; standards and procedures; sampling; EDP auditing; professional issues; application of concepts through written responses. ACCTG 403 Auditing (3)Financial statement, regulatory and contract compliance, internal and operational audits, professional standards and ethical conduct; statistical and judgmental sampling; the audit-impact of information technology; audit risk and internal control structure evaluation; application of procedures in transaction cycles; audit reporting; professional issues.

Before you enroll

Prerequisites

You need:

Where it fits

Where it sits in degree plans

Suggested plans most often put it in Year 4 · Spring (5 programs).

Required in (6)

  • Accounting, B.S. (Abington)
  • Accounting, B.S. (Altoona)
  • Accounting, B.S. (Behrend)
  • Accounting, B.S. (Berks)
  • Accounting, B.S. (Capital)
  • Information Sciences and Technology for Accounting, Minor
What it opens up

Courses that list ACCTG 403 as a prerequisite (3)