ACCT 323 - Advanced CPA Topics

Institution:

Loyola University Chicago

Subject:

Accounting

Description:

Prerequisites: Junior standing; minimum grade of "C-" in ACCT 311. Topics include: audit and other reports, statistical sampling in auditing, attestation standards, reporting on future-oriented information, accountant's legal liability, Securities & Exchange Commission practice, professional ethics and using technology in auditing. Outcome: Students will be familiar with issues under the AICPA Code of Professional Conduct, pronouncements of the Public Companies Accounting Oversight Board, the Sarbannes Oxley Act, federal securities laws, and cases relating to CPA malpractice. Students will have a thorough professional knowledge of CPA reports on financial statements and special reports. Students will also learn how to apply statistical sampling in auditing.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.luc.edu

Phone Number:

(773) 274-3000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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