Description:
Functions of financial and operational audits. Auditors' reports. Audit evidence. Internal control review and evaluation. Applications of statistics. Auditors' ethical and legal responsibilities.
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.
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.
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Total 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.
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Total 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.
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Total 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.
Semester:
Fall of every year, Spring of every year, Summer of every year
Credits:
Total 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.