A comprehensive examination of auditing theory, standards, and procedures used by CPAs, with integration of Generally Accepted Auditing Standards. The ethical and legal environ­ ments of the independent auditor are also discussed.

Should be taken last year of enrollment, preferably last semester. Prerequisite: ACCT 308 with a grade of C (2.0) or better. Enrollment restricted to students who have completed all lower-division pre-business core (major  status in Business Administration -- i.e. attained business status). 

Note: Matriculated students MUST register using their MyCsusm portal.

Non-matriculated students should contact cobaadvising@csusm.edu prior to registering.  

For detailed information about student fees, adding or dropping a course and refund information please visit: http://www.csusm.edu/el/creditcourses/summer/refunds.html