ACC 3330 — Principles of Auditing
3 semester hoursUndergraduateLectureusually offered: fall, springBostonOnlineOnlineTraditional
Examines audit principles, concepts, and standards relevant to the attest function. Explores the objectives of audited financial statements performed by certified public accountants in compliance with AICPA auditing standards, PCAOB standards and guidelines, and SEC rules and regulations for publicly held companies. Also explores the objectives of audited financial statements and other lower-level services (such as reviews and compilations) performed for privately held nonpublic companies. Topics include ethical and legal liabilities of the auditor, including the independence and skepticism requirement, internal control, audit evidence, audit procedures, audit compliance and substantive testing, statistical sampling, transaction cycle testing, and the role of the audited reports on the efficiency of capital markets.
Prerequisites
- ACC 3202 (min D-)
Offering history
| Term | Sections | Enrolled | Capacity | Full | Open seats/section |
|---|---|---|---|---|---|
| Fall 2025 | 1 | 11 | 30 | 37% | 19.0 |
| Spring 2026 | 2 | 21 | 60 | 35% | 19.5 |
Snapshots from scheduled scrapes — not live seat availability. "Full" can exceed 100% when sections over-enroll.
Meeting times
Share of recent sections by weekday: M 0% · T 31% · W 0% · Th 0% · F 0%
Common patterns: async (69% of sections), T (31% of sections) — in patterns, R means Thursday
Professors
Fall
- Dennis Neier (100% of students)
Spring
- Dennis Neier (52% of students)
- Michael Rezuke (48% of students) · reviews
Percentages are each professor's average share of the season's enrolled students in recent terms.
Links
Official catalog (ACC course descriptions) · All ACC courses · Plan it at numap.app