Prerequisite(s): ACCT 302 and ACCT 307; either ACCT 309 or ACCT 510 may be taken as a prerequisite or corequisite. Restriction(s): Accounting majors only. The course is the first of two courses that focus on various types of audits performed by accountants in public practice. Specifically the requirements for audits, compilations, reviews and other type of engagements are addressed. The role of the auditor and related professional responsibilities are discussed. The content of this course is structured for individuals who wish to enter the public accounting profession. Special fee.