ACT
441
Auditing
4 cr.
- Offered: Fall Winter
- Prerequisites: ACT 302, ACT 311 and junior standing.
- Bulletin Year: 2021 - 2022 Undergraduate Bulletin | View the current NMU Catalog.
Review of audit concepts, standards and procedures; ethics and legal requirements; scope, objectives and nature of audits; management of an audit and modern audit techniques. Statistical sampling in auditing, electronic systems audits and the auditor’s role in tax and management advisory services are also covered.