ACCT 4400 - Auditing Professional Responsibilities

3.0 - 3.0

3 hours. Introduction to auditing and the professional responsibilities of a career in any specialty of the accounting profession. Topics include the legal and ethical responsibilities of accountants; professional auditing standards; the acquisition, evaluation and documentation of audit evidence; reports on the results of the engagement. Prerequisite(s): ACCT 3120 and ACCT 4100 (both with a grade of C or better). May not be taken more than twice at UNT Dallas.