ACC 418 Auditing (3)

Auditing concepts including standards, objectives and ethics for external auditors. Emphasis on reporting standards, internal control, evidence, statistical sampling, IT audits and assurance. Development of professional writing skills is an integral part of this course. Pre: 323 and 409, both with C- or better.


  • Professional standards
  • Professional ethics
  • Legal liability of auditors
  • Planning the audit
  • Audit risk analysis
  • Risk in audit planning
  • Audit evidence
  • Internal Control over IT Audits
  • Audit sampling
  • Audit Documentation
  • Audit Procedures for:
    • Cash and marketable securities
    • Accounts receivable, notes receivable and sales
    • Inventories and cost of goods sold
    • Property, plant and equipment
    • Accounts payable and other liabilities
    • Debt and equity capital
    • Revenues and expenses
  • Auditor reports
  • Other attestation and accounting services
  • Exposure to International auditing
  • Generalized audit software
  • Writing skills for auditors and accountants

Past Syllabi

Robert K. Hatanaka
Summer 2018
Robert K. Hatanaka
Summer 2017
Robert K. Hatanaka
Spring 2016