Examines auditing theory and practice, emphasizing audit standards, reports and professional ethics, sampling, accountants' liability, and audit programs. Prerequisite: ACCTG 100B and MATH 40. *Golden Gate University does not award the CFPPlanner? designations. The right to use the marks CFPFinancial Planner? is granted by the Certified Financial Planner Board of Standards (CFP Board) to those persons who have met its rigorous educational standards, passed the CFP Board's Certification Examination, satisfied a work experience requirement and agreed to abide by the CFP Board's Code of Ethics and Professional Responsibility. Only persons registered with the CFP Board are permitted to sit for the Certification Examination. CFPBoard.

Prerequisite(s): ACC 312G, University Advanced Standing. Pre- or Corequisite(s): ACC 3020. Provides an introduction to independent audits of financial statements in accordance with generally accepted auditing standards, the environment in which audits are performed, and professional ethics. Includes basic audit concepts and procedures related to planning, testing internal controls, investigating reported financial results of business process cycles, and required auditor communications.. Lab access fee of $25 for computers applies.. Canvas Course Mats $85/McGraw applies