Auditing credit: 2 or

4 Hours

Introduction to conceptual and applied material in the field of auditing. Emphasizes the audit process, reporting, and professional responsibilities. May be repeated up to 4 hours for iMSA and online students that complete the first part of the course content in a 2-hour section (part A) and then complete the remainder of the class in a second 2-hour section (part B). Prerequisite: Credit or concurrent registration in ACCY 502 , or equivalent; enrollment in graduate degree program or consent of department.