ACT 401: Auditing

Prerequisite: ACT 311 with a grade of C or better; Business Majors and Finance Minors only; Junior standing

Immersion of the students in the world of public accounting, covering every stage of a real-world audit engagement ¿ from initial planning and internal control evaluation to evidence gathering, working paper preparation, account analysis, and the final audit report. Technical competency is developed alongside the ethical judgment that defines a trusted professional, reflecting the auditor's fundamental responsibility to serve the public interest, not just the client. This course builds the foundation for a successful career at a Big Four firm, a regional CPA practice, or in corporate finance. MindTap is utilized throughout the course as a companion platform, and is an outcomes-driven application, uniting content, real-world business simulations, career resources, and AI-powered tools. Students are able to acquire hands-on experience through practice-oriented audit cases.