ACC 411 Auditing
Description:
Functions of financial and operational audits. Auditors' reports. Audit evidence. Internal control review and evaluation. Applications of statistics. Auditors' ethical and legal responsibilities.
Effective Dates:
FS92 - FS98
ACC 411 Auditing
Description:
Roles, responsibilities and regulation of auditors. Providing assurance to users, including audit objectives, risk assessment, evidence decisions, control evaluation and reporting. Auditors' ethical and legal responsibilities.
Effective Dates:
SS99 - US99
ACC 411 Auditing
Description:
Roles, responsibilities and regulation of auditors. Providing assurance to users, including audit objectives, risk assessment, sampling, evidence decisions, control evaluation, and reporting. Auditors' ethical and legal responsibilities.
Effective Dates:
FS99 - SS05
ACC 411 Auditing
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Total Credits:
Credits: 3 Lecture/Recitation/Discussion Hours:3
Prerequisite:
ACC 300 and ACC 321 and STT 315
Restrictions:
Open to senior accounting majors or Master of Science students in Accounting.
Description:
Roles, responsibilities, and regulation of auditors. Providing assurance to users, including audit objectives, risk assessment, sampling, evidence decisions, control evaluation, and reporting. Auditors' ethical and legal responsibilities.
Effective Dates:
US05 - US10
ACC 411 Auditing
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Total Credits:
Credits: 3 Lecture/Recitation/Discussion Hours:3
Prerequisite:
ACC 300 and ACC 321 and STT 315
Restrictions:
Open to seniors or master's students in the Accounting major.
Description:
The audit process and the role of financial statement audits in organizations and financial markets. Development of the attitude, knowledge, and skills required to meet ethical and auditing standards. Plan and perform audits. Communicate audit results.
Effective Dates:
FS10 - FS12
ACC 411 Auditing
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Total Credits:
Credits: 3 Lecture/Recitation/Discussion Hours:3
Prerequisite:
ACC 300 and ACC 321 and STT 315
Restrictions:
Open to seniors or master's students in the Accounting major.
Description:
The audit process and the role of financial statement audits in organizations and financial markets. Development of the attitude, knowledge, and skills required to meet ethical and auditing standards. Plan and perform audits. Communicate audit results.
Effective Dates:
SS13 - US18
ACC 411 Auditing
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Total Credits:
Credits: 3 Lecture/Recitation/Discussion Hours:3
Prerequisite:
(ACC 300 or ACC 305) and ACC 321 and (STT 200 or STT 201 or STT 315)
Restrictions:
Open to seniors in the Finance Major or in the Accounting major and open to master's students in the Accounting Major.
Description:
The audit process and the role of financial statement audits in organizations and financial markets. Development of the attitude, knowledge, and skills required to meet ethical and auditing standards. Plan and perform audits. Communicate audit results.
Effective Dates:
FS18 - Open