ACC 320 - Auditing

Institution:

Berkeley College-New York

Subject:

Description:

4 CREDIT HOURS The role and function of the independent auditor in the profit-directed sector of the economy is emphasized. The ethical, social, economic, and political forces that have influenced the philosophy and conceptual foundations of auditing are covered in-depth. Pronouncements by the American Institute of Certified Public Accountants, rulings by other regulatory agencies, and court decisions are analyzed. Standards that guide the auditor and the methodology used in conducting an audit are covered and illustrated, including audit considerations regarding computerized management information systems. Prerequisite: ACC203

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.BerkeleyCollege.edu

Phone Number:

(212) 986-4343

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Quarter

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