Philosophy and environment of auditing, with attention to an understanding of the major auditing concepts and objectives and its judgement process. Emphasis on the nature and economic purpose of audits, standards, professional ethics, auditors' legal liability, internal control, and audit evidence. Includes audit procedures, reports, and computer software.

This course will introduce students to various legal issues interact with and impact business decision making. Topics include a majority of the legal principles tested within the REG section of the CPA exam: professional responsibility and fiduciary obligations, contract formation and performance, agency and third-party relationships, secured transactions, Uniform Commercial Code and sale of goods, negligence and professional malpractice, business entity format, formation and management. Other topics include intentional and negligent torts, the civil process of modern legal proceedings, overview of the U.S. Constitution, general civil and criminal liability. Historical and current legal cases will be addressed with an emphasis on developing skills in identifying, presenting, and discussing all sides of a legal argument.

This course provides a study and overview of accounting theory, practice, issues, and objectives. The course focuses on the proper interpretation of financial information to understand the financial condition of any type of organization. The course may cover the nature, function, and environment of accounting, the basic accounting statements, and key financial accounting ratios. Excel proficiency is expected prior to enrollment in this course. Students should consider completing CMPL 402 Excel if they have not completed an Excel course in transfer.

Accountants use, evaluate, and control information systems as a core dimension of their work with financial data. Information systems shape the capture, processing, and communication of accounting data in organizations. This course provides a thorough introduction to the ways that accounting and information systems intersect. Students may explore both the conceptual and the practical aspects of accounting information systems, including effective communication of information systems needs, the design and development of such systems, and the evaluation of their effectiveness. The dimensions of security, controls, and auditing may be addressed.