AC 413 - Auditing

Institution:

Emporia State University

Subject:

Accounting

Description:

(Prerequisites, AC 303, AC 353, BU 255.) A study of basic theory and underlying principles of auditing financial statements for the purpose of rendering an opinion on the fairness of representations made therein. The purposes and procedures of tests of transactions and balances are presented. The scope of these procedures is considered in relation to the assessment of internal controls and audit risk.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.emporia.edu

Phone Number:

(620) 341-1200

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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