ACCT 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
Prerequisites: MATH-180, ACCT-231 is the corequisite course.
Credits: 3