Acct 464 - Auditing

Institution:

Washington University in St Louis

Subject:

Description:

Examination of the professional service industry of auditing including evaluating objectively the service of obtaining, evaluating, and communicating evidence regarding managerial assertions about economic events. Specifically, auditing ascertains the degree of correspondence between managerial assertions and established criteria. Topics: economic role of external corporate auditing in securities markets; composition of firms in the auditing industry, regulatory environment of auditing, litigation issues facing the accounting/auditing industry, requirements for conducting audits and consideration of the scope and application of Generally Accepted Auditing Standards (GAAS) and the general technology of auditing, which are some general auditing topics typically covered on the CPA exam. Prerequisite: Acct 3610. Same as B60 564

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.wustl.edu

Phone Number:

(314) 935-5000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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