Apr 19, 2024  
2014-2015 Undergraduate College Catalog 
    
2014-2015 Undergraduate College Catalog [ARCHIVED CATALOG]

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ACC 420 - Auditing


An introduction to auditing theory and practice as governed by generally accepted auditing standards and accounting principles. Topical coverage includes the American Institute of Certified Public Accountants Code of Professional Conduct auditors’ legal liability, planning an audit with emphasis on the study and evaluation of the internal control structure, audit evidence (what kind and how much), working papers, the various types of audit reports and a practical audit case. Class discussions delve into problems from recent CPA examinations, case problems and actual work experiences. (Spring only)
Prerequisites: MTH-200 ACC-231 is the corequisite course.
Credits: 3
BUS



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