ACCT 507 - Public Sector Auditing

Credits: 3

This course will provide students with a thorough understanding of the concepts related to the types of audits found in a public sector environment. An objective of this course is to enable the student to have a working knowledge of the theory of the audit process and its practical applications. It examines various government auditing standards promulgated by the Comptroller General of the United States. Auditing standards and procedures are studied for financial and compliance audits, as well as for economy and efficiency audits. The role of performance auditing in public sector organizations is also covered. Admission to the EOU graduate school and admitted into the MS Accounting program is required.

Prerequisites: ACCT 505