3Credits (Minimum)3Credits (Maximum) A study of generally accepted auditing standards. Specific focus is placed on concepts of the auditing function for financial audits, professional standards that guide audit performance, and processes and formal procedures used to plan, perform, and complete an audit. Prer., ACCT 3010, ACCT 3020, and ACCT 3110 with a grade of “C-” or above. Business students only. Meets with ACCT 6600.