ACC 415 - Auditing

Institution:

Bay Path University

Subject:

Description:

Accounting 3 Credits This course introduces the student to the fundamental theory and framework for financial statement audits and other assurance and attestation services. Topics include risk assessment, audit sampling, ethical expectations and considerations, internal controls, fraud and the audit report. Operational auditing as a tool for increasing both effectiveness and efficiency of a firm’s accounting system is also introduced. Requirements and Prerequsites ACC 312 Offered Fall Spring

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.baypath.edu

Phone Number:

(413) 565-1000

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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