Oct 26, 2020  
2020-2021 UMaine Undergraduate Catalog 
    
2020-2021 UMaine Undergraduate Catalog

ACC 310 - Auditing


This course focuses on conceptual foundation to understand auditing and assurance services.  It examines the public accounting profession, auditing standards, and professional ethics. It introduces variety of auditing procedures and the steps that are taken by CPA firms in conducting audits. It also discusses different potential problems that are faced by the auditors in the real audit assignments. The course illustrates auditing with cases. It provides an opportunity for students to study auditing concepts and theory at an advanced level by examining a number of real issues.

Prerequisites: A grade of C- or better in both ACC 301.

Course Typically Offered: Fall

Credits: 3