Accounting

Course Code	ACCT 460  Credits 3
Title	Audit I
Prerequisite	ACCT 330
Course Outline	Course Outline
Writing Intensive	Yes
Description	Coverage includes the theory of auditing, generally accepted auditing standards, audit reports, quality control, ethical decisions, accountants' liability, fraud detection, audit objectives and procedures, management assertions, audit planning analytical review, risk analysis, internal control evaluation, and tests of controls.

Course Code	ACCT 461  Credits 3
Title	Audit II
Prerequisite	ACCT 460
Course Outline	Course Outline
Description	Coverage includes the concepts of testing balances, auditing by cycles, audit sampling and applications, and compilation and review engagements. There will be additional coverage of generally accepted auditing standards, audit reports, quality control, fraud detection audit objectives and procedures, management assertions, audit planning, analytical review, risk analysis, internal control evaluation, and tests of controls. The course will include an integrated audit case.

Course Code	ACCT 469  Credits 1-12
Title	Internship
Course Outline	Course Outline
Description	A supervised practical experience in accounting. A maximum of 12 internship credits may be applied to the degree.

Course Code	ACCT 490  Credits 1-3
Title	Topics in Accounting
Course Outline	Course Outline
Description	This course may be repeated since content may vary.

Course Code	ACCT 497  Credits 1-3
Title	Independent Study
Course Outline	Course Outline
Description	Independent reading or research allowing an individual student to explore a specific topic under faculty supervision.