ACCY 131. Survey of Auditing, Attest, and Assurance Topics. Survey of topics in auditing as a control activity in society. Covers a variety of opportunities in the auditing profession including external auditing, internal auditing, compliance auditing, and operational auditing as well as fraud examinations. Topics include evidence and documentation, professional ethics, auditing computer systems, statistical sampling, and internal controls. Prerequisite: ACCY 111, ACCY 112. Graded: Graded Student. Units: 3.0.