Course registration for the Fall 2025 and Winter 2026 terms opens on July 15.
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Continuing Education

ACC 931
Auditing

Total Units :
3.0
Course Outlines
This course explores the procedures involved in conducting audits of corporate entities as well as their internal functions and services. The purpose of an audit is to give an opinion on the fair presentation of the financial statements. Emphasis is placed on the nature of the audit, evidence gathering, internal control and statistical sampling. With recent changes to Generally Accepted Auditing Standards (GAAS), the risk of material misstatement due to fraud is also examined. Students are expected to have an understanding of Generally Accepted Accounting Principles (GAAP) as a prerequisite to studying the audit of financial statements.

Available Classes

Online (Self Study)

Jul 15, 2025

to Dec 15, 2025

Section: C32

$796.82

Instructors

Laura De Luca

Prerequisite(s)

  • ACC 927 Inter Financial Acct II or equiv
  • ACC 928 Intro Management Acct or equiv
  • ACC 932 Management Info Systems or equiv

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