Auditing

Catalog description

Fundamentals of auditing principles and procedures under generally accepted auditing standards will be covered. Auditor's reports. professional ethics and legal responsibilities, EDP considerations, statistical sampling, applications in auditing, the role of internal control in relation to the auditor and substantive audit procedures of assets, liabilities and equity capital will be reviewed. Communication of auditor findings to applicable parties will also be studied. Prerequisite Course(s): Prerequisite: ACCT 135 or ACCT 201 or ACCT 210 or ACCT 325 or ACCT 316 Classroom Hours - Laboratory and/or Studio Hours – Course Credits: 3-0-3