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Oct 31, 2025   2025-26 RACC Student Catalog  Select a Catalog 2025-26 RACC Student Catalog 2024-25 RACC Student Catalog [ARCHIVED CATALOG] 2023-24 RACC Student Catalog [ARCHIVED CATALOG] 2022-23 RACC Student Catalog [ARCHIVED CATALOG] 2021-22 RACC Student Catalog [ARCHIVED CATALOG] 2020-21 RACC Student Catalog [ARCHIVED CATALOG] 2019-20 RACC Student Catalog [ARCHIVED CATALOG] 2018-19 RACC Student Catalog [ARCHIVED CATALOG] 2017-18 RACC Student Catalog [ARCHIVED CATALOG] 2016-17 RACC Student Catalog [ARCHIVED CATALOG] 2015-2016 RACC Student Catalog [ARCHIVED CATALOG] 2014-2015 RACC Student Catalog [ARCHIVED CATALOG] 2013-2014 RACC Student Catalog [ARCHIVED CATALOG]      Global Search Catalog Search Choose Search Location Select an option Courses Programs Hierarchy Items Other Content Entire Catalog Search Keyword Field Whole Word/Phrase Advanced Search Catalog Navigation   Catalog Home   Enrollment Information   Academic Pathways   Programs of Study   Honors Program   Workforce Dev / Community Ed   English for Academic Purposes   Course Descriptions   Degree Types   General Education Outcomes   Tuition and Fees   Financial Aid   Student Support   Academic Divisions   Academic Information   About RACC   Assessment/Articulation   Faculty and Staff   Campus Map and Directions   My Portfolio HELP 2025-26 RACC Student Catalog Print-Friendly Page (opens a new window) Add to Portfolio (opens a new window) ACC 235 - Auditing 3 Credit Hours Generally Accepted Auditing Standards are studied in this course in relation to the examination of financial statements by an independent auditor. The moral and ethical problems of the auditor are also covered in addition to the planning and implementation of an audit case using computerized spreadsheet software. Prerequisite(s): ACC 205   Semesters Offered: Spring  Back to Top | Print-Friendly Page (opens a new window) Add to Portfolio (opens a new window)