BUS 421 - Auditing

Institution:

The College of Saint Rose - Closed

Subject:

Business

Description:

This course emphasizes the philosophy, ethics and environment of the attest function and auditing profession. An analytical framework for auditing is presented which includes auditing standards, professional conduct, legal liability and audit risk. The auditor's decision process in evaluating internal controls, audit sampling and accumulating evidence for the audit is presented. Other attestation and assurance services are covered. Prerequisite: BUS 320, 322.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.strose.edu

Phone Number:

(518) 454-5111

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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