ACCT 312 - Auditing

Institution:

Milligan College

Subject:

Description:

A study of the concepts and standards of independent auditing with an emphasis on the decision-making process. The overall audit plan and program is presented with regard to: professional ethical and legal reponsibilities, audit and other attestation reports, planning and documentation, evidence, materiality, and internal control. This course includes an emphasis on the detailed application of the audit process to financial statement cycles in addition to the types and application of audit tests needed for evidence gathering purposes and completion of the audit process. Prerequisite: Accounting 212. Offered fall term even years.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.milligan.edu

Phone Number:

(423) 461-8700

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

The Course Profile information is provided and updated by third parties including the respective institutions. While the institutions are able to update their information at any time, the information is not independently validated, and no party associated with this website can accept responsibility for its accuracy.