ACCT 460 - Auditing Principles

Institution:

California State University-Northridge

Subject:

Accountancy

Description:

Prerequisites: Grades of “C” or higher in ACCT 351, 351COM, and ACCT 352; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. (ACCT 352 may be taken concurrently). Emphasizes the auditor’s decision-making process. Focuses on audits of domestic and multi-national corporations for financial reporting purposes. Topics include attestation theory, theory of evidence, auditing standards, auditing reports, ethics, control structure and environment, risk assessment, sampling, analytical procedures, audit planning and documentation.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.csun.edu

Phone Number:

(818) 677-1200

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Semester

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