ACC 420 - Auditing

Institution:

Champlain College

Subject:

Description:

Credits: 4 Prerequisite(s): MTH-200 ACC-231 is the corequisite course. Currently offered: Spring 2008: Day/Evening (2), Online (1) Description: An introduction to auditing theory and practice as governed by generally accepted auditing standards and accounting principles. Topical coverage includes the American Institute of Certified Public Accountants Code of Professional Conduct, auditors' legal liability, planning an audit with emphasis on the study and evaluation of the internal control structure, audit evidence (what kind and how much), working papers, the various types of audit reports and a practical audit case. Class discussions delve into problems from recent CPA examinations, case problems and actual work experiences. (Spring only)

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.champlain.edu

Phone Number:

(802) 860-2700

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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