ACCT 420 - Auditing and Assurance Services

Institution:

Mercy University

Subject:

Description:

Explains the generally accepted auditing standards and procedures employed by CPAs in their independent audits of corporate financial statements; the nature, importance, and use of internal controls; techniques and procedures used to gather audit evidence; computer auditing techniques; form, content, and meaning of the independent auditor’s report in published financial statements; assurance services; the AICPA Code of Professional Conduct and the legal liabilities of CPAs. Integrated audit cases are used to help students apply auditing concepts. An oral presentation is required. Prerequisites: ACCT 410 and ECON/ MATH 122. 3 sem. hrs. 3 crs.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.mercy.edu

Phone Number:

(800) 637-2969

Regional Accreditation:

Middle States 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.