ACCT 462: Advanced Auditing

Accounting · 4 credits

In-depth exposure to a variety of aspects of the theory and practice of professional auditing. Topics may include auditing theory and research, economic function of audits, professional standards and malpractice, new auditing techniques and services. Cases, readings, individual research, and discussion.

Not offered in the listed terms.

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Prerequisites

ACCT 461

Prerequisite tree

Each course's own prerequisites, down to the first courses in the chain.

ACCT 461 Auditing Theory and Practice
requires ACCT 321 and ACCT 343
- ACCT 321 Accounting Information Systems I
  requires ACCT 245 and MIS 220
  - ACCT 245 Managerial Accounting
    requires ACCT 240
    - ACCT 240 Financial Accounting
  - MIS 220 Introduction to Business Computer Systems
- ACCT 343 Intermediate Accounting Theory and Practice III
  requires ACCT 342 and (MATH 124 or MATH 125 or MATH 134 or MATH 135 or MATH 138 or MATH 157 or MATH 224 or MATH 225 or Calculus AB AP Exam (AP66), score 3 or Calculus BC AP Exam (AP68), score 3 or Calc AB Subscore AP Exm (AP69), score 3 or Statistics AP Exam, score 3)
  - ACCT 342 Intermediate Accounting Theory and Practice II
    requires ACCT 341
    - ACCT 341 Intermediate Accounting Theory and Practice I
      requires ACCT 245
      - ACCT 245 Managerial Accounting (shown above)
  - MATH 124 Calculus and Analytic Geometry I
    requires MPT - Advanced - Scaled Score, score 153 or MATH 115 or MATH 118 or Precalculus AP Exam (AP65), score 5 or Calculus BC AP Exam (AP68), score 3 or Calculus AB AP Exam (AP66), score 2 or Calc AB Subscore AP Exm (AP69), score 2 or Pre-Calculus 2 (PC2), score 2.30 or ALEKS Math Placement Assessmnt, score 80
    - MATH 115 Precalculus II
      requires MATH 114 or Precalculus AP Exam (AP65), score 4 or ALEKS Math Placement Assessmnt, score 65
      - MATH 114 Precalculus I
        requires MPT General - Scaled Score, score 153 or MPT - Advanced - Scaled Score, score 143 or ALEKS Math Placement Assessmnt, score 55 or MATH 112 or Precalculus AP Exam (AP65), score 3 or College Algebra (CA), score 1.70 or Pre-Calculus 1 (PC1), score 1.70
        MATH 112 Functions and Algebraic Methods
        requires MPT - Advanced - Scaled Score, score 143 or MATH 099 (minimum grade YP) or College Algebra (CA), score 1.70 or Intermediate Algebra (IA), score 1.70 or MPT General - Scaled Score, score 148 or ALEKS Math Placement Assessmnt, score 35 or Precalculus AP Exam (AP65), score 2 or MATH 197C (minimum grade S) or MATH 109 (minimum grade S) (continues on its page)
    - MATH 118 Accelerated Precalculus
      requires MPT General - Scaled Score, score 158 or MPT - Advanced - Scaled Score, score 149 or Precalculus AP Exam (AP65), score 4 or Calculus AB AP Exam (AP66), score 2 or Calculus BC AP Exam (AP68), score 3 or Calc AB Subscore AP Exm (AP69), score 2 or ALEKS Math Placement Assessmnt, score 70
  - MATH 125 Calculus and Analytic Geometry II
    requires MATH 124 or MATH 134 or Calculus AB AP Exam (AP66), score 4 or Calculus BC AP Exam (AP68), score 3 or Calc AB Subscore AP Exm (AP69), score 4
    - MATH 124 Calculus and Analytic Geometry I (shown above)
    - MATH 134 Calculus I Honors
      requires MATH 115 (minimum grade A) or MATH 118 (minimum grade A) or Math Placement - Advanced 2, score 20 or Precalculus AP Exam (AP65), score 5
      - MATH 115 Precalculus II (shown above)
      - MATH 118 Accelerated Precalculus (shown above)
  - MATH 134 Calculus I Honors
    requires MATH 115 (minimum grade A) or MATH 118 (minimum grade A) or Math Placement - Advanced 2, score 20 or Precalculus AP Exam (AP65), score 5
    - MATH 115 Precalculus II (shown above)
    - MATH 118 Accelerated Precalculus (shown above)
  - MATH 135 Calculus II Honors
  - MATH 138 Accelerated Calculus
    requires Calculus AB AP Exam (AP66), score 4 or Calculus BC AP Exam (AP68), score 3 or Calc AB Subscore AP Exm (AP69), score 4 or (Calculus BC AP Exam (AP68), score 2 and Calc AB Subscore AP Exm (AP69), score 3)
  - MATH 157 Calculus with Applications to Business and Economics
    requires MPT - Advanced - Scaled Score, score 148 or MATH 156 or MATH 114 or MATH 118 or Pre-Calculus 2 (PC2), score 2.30 or ALEKS Math Placement Assessmnt, score 65 or Pre-Calculus 1 (PC1), score 2.3 or Pre-Calculus (PC), score 2.3 or Precalculus AP Exam (AP65), score 4 or Calculus AB AP Exam (AP66), score 2 or Calculus BC AP Exam (AP68), score 3 or Calc AB Subscore AP Exm (AP69), score 2
    - MATH 156 Algebra With Applications to Business and Economics
      requires MPT General - Scaled Score, score 152 or MPT - Advanced - Scaled Score, score 143 or ALEKS Math Placement Assessmnt, score 55 or Precalculus AP Exam (AP65), score 3 or College Algebra (CA), score 1.70 or Pre-Calculus 1 (PC1), score 1.70 or MATH 112
      - MATH 112 Functions and Algebraic Methods
        requires MPT - Advanced - Scaled Score, score 143 or MATH 099 (minimum grade YP) or College Algebra (CA), score 1.70 or Intermediate Algebra (IA), score 1.70 or MPT General - Scaled Score, score 148 or ALEKS Math Placement Assessmnt, score 35 or Precalculus AP Exam (AP65), score 2 or MATH 197C (minimum grade S) or MATH 109 (minimum grade S)
        MATH 099 Introductory Algebra
        requires ALEKS Math Placement Assessmnt, score 1
        MATH 197C Support Topics for Functions and Algebraic Methods
        requires ALEKS Math Placement Assessmnt, score 30
        MATH 109 Support for Functions and Algebraic Methods
        requires ALEKS Math Placement Assessmnt, score 30
    - MATH 114 Precalculus I
      requires MPT General - Scaled Score, score 153 or MPT - Advanced - Scaled Score, score 143 or ALEKS Math Placement Assessmnt, score 55 or MATH 112 or Precalculus AP Exam (AP65), score 3 or College Algebra (CA), score 1.70 or Pre-Calculus 1 (PC1), score 1.70
      - MATH 112 Functions and Algebraic Methods (shown above)
    - MATH 118 Accelerated Precalculus (shown above)
  - MATH 224 Multivariable Calculus and Geometry I
    requires MATH 125 or MATH 135 or MATH 138 or Calculus AB AP Exam (AP66), score 5 or Calculus BC AP Exam (AP68), score 4 or Calc AB Subscore AP Exm (AP69), score 5
    - MATH 125 Calculus and Analytic Geometry II (shown above)
    - MATH 135 Calculus II Honors (shown above)
    - MATH 138 Accelerated Calculus (shown above)
  - MATH 225 Multivariable Calculus and Geometry II
    requires MATH 224
    - MATH 224 Multivariable Calculus and Geometry I (shown above)

From Banner's catalog for Spring 2027. Banner lists only the requisites it enforces, so check the catalog entry too.

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