# ACC470 Auditing I

College of Business and Criminal Justice Business Department

**Course Description:** This course introduces students to the philosophy and environment of the auditing profession. Students will learn the economic purpose of auditing, auditing standards, professional conduct, legal liability, audit planning, evidence and sampling, and internal control.

**Credit Hours:** 3.00

**Prerequisites:** All of: [ACC322](https://www.ecpi.edu/course/ACC322 "View ACC322")

**Corequisites:** None

## Programs offering this course

- [Business Administration | Accounting Concentration](https://www.ecpi.edu/programs/accounting-bachelor-degree)

Learn more about the [programs available at ECPI University](https://www.ecpi.edu/programs).