ACCY 132 - Fraud Examination

Institution:

California State University-Sacramento

Subject:

Description:

Material related to the practice of auditing as an external auditor of financial statements, i.e., a Certified Public Accountant. Topics include professionalism, ethics, rules of the American Institute of Certified Public Accountants as they relate to the audit of financial statements, audit risk and materiality, evaluation of internal controls, evidence, reporting and other assurance services. Prerequisite: ACCY 111, ACCY 112. Corequisite: ACCY 131. Graded: Graded Student. Units: 3.0

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.csus.edu

Phone Number:

(916) 278-6011

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Semester

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