Feb 08, 2023  
2021-2022 UMaine Undergraduate Catalog 
    
2021-2022 UMaine Undergraduate Catalog [ARCHIVED CATALOG]

ACC 310 - Auditing


This course focuses on understanding auditing and assurance services.  It examines the public accounting profession, auditing standards, and professional ethics.  It introduces the student to a variety of auditing procedures and to the steps taken by public accounting firms in conducting audits, including audit data analytics (ADA).  It discusses different potential problems that auditors face in completing audit assignments using illustrative cases.  It provides an opportunity for students to study auditing concepts and theory at an intermediate level by examining a number of risk assessment issues.  Finally, it covers material pertinent to the audit section of the Certified Public Accountant (CPA) examination.

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

Course Typically Offered: Fall

Credits: 3