Southeast Technical

Auditing

Course Description

This course covers the methods and procedures used in the audit environment to verify the completeness and accuracy of accounting records. Major topics include professional ethics, the attest function, the nature of evidence, internal control procedures, audit sampling techniques, and the impact of electronic data processing. (Prerequisite: ACCT2211 Accounting Principles II) (3 Credits: 3 lecture/0 lab)

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RED WING CAMPUS | 308 Pioneer Road | Red Wing, MN 55066 | 651-385-6300
WINONA CAMPUS | P.O. Box 409 | 1250 Homer Road | Winona, MN 55987 | 507-453-2700

Southeast Technical is an affirmative action/equal opportunity educator and employer. ADA accessible.
A member of the Minnesota State Colleges and Universities System.

Minnesota State Colleges and Universities is committed to a policy of nondiscrimination in employment and education opportunity. No person shall be discriminated against in the terms and conditions of employment, personnel practices, or access to and participation in, programs, services, and activities with regard to race, sex, color, creed, religion, age, national origin, disability, marital status, status with regard to public assistance, or sexual orientation. In addition, discrimination in employment base on membership or activity in a local commission as defined by law is prohibited.

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