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ACCTG 431 - Auditing

ACCTG 431: Auditing (3 units) at San Diego State University. 5 sections offered in Spring 2027, with meeting times, instructors, and seat counts. Prerequisites: Minimum grade of C in ACCTG 333. Proof of completion of prerequisite(s) required: Copy of transcript. Counts toward Accounting Minor (2026-27), Accounting, B.S. in Business Administration (2024-25).

3 units
  • Upper Division Accounting Electives
  • Major
  • Admissions
  • Specific Requirements
  • Business Accounting Program Major
Offered: Offered every term
Audit of financial statements in accordance with generally accepted auditing standards; ethics in auditing.
Prerequisites
Minimum grade of C in ACCTG 333. Proof of completion of prerequisite(s) required: Copy of transcript.
See the full prerequisite chain

From the catalog

Grading
LCR: Letter Grade with Cr/NC available. The grading default for the class will be letter grade, but students can opt to take it for Cr/NC
Typically offered
Fall/Spring/Summer
Formerly numbered
ACCTG 421.

5 sections in Spring 2027

Class #9788· Online, any time · Open · Letter or CR/NC
35 of 35 seats open
No set meeting time · ONLINE
Class #11417· Online, any time · Open · Letter or CR/NC
35 of 35 seats open
No set meeting time · ONLINE
Class #9437· In-person · Open · Letter or CR/NC
35 of 35 seats open
Mon, Wed 3:30 PM-4:45 PM · LH 347
Class #6097· In-person · Open · Letter or CR/NC
35 of 35 seats open
Mon, Wed 2:00 PM-3:15 PM · LH 441
Class #8972· In-person · Open · Letter or CR/NC
35 of 35 seats open
Thu 4:00 PM-6:40 PM · AH 2103

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