ACC 432 - Auditing

Institution:

Wesleyan College

Subject:

Description:

Goal To help the student understand the duties and responsibilities of the independent auditor in examining and reporting on the financial statements of a business organization. Content A closer look at the audit environment and examination of the moral, ethical, and legal responsibilities of the independent auditor. A study of the central concepts of internal control and the methods and procedures used by the auditor to evaluate the accounting system, to assess its strengths and weaknesses, and accordingly develop an appropriate audit program. An examination of the major types of transactions of a business which are measured, aggregated and summarized in conventional financial statements. An analysis of the disclosures required in financial statements of publicly held companies and various types of reports issued by auditors. Taught Spring. Alternate years. Prerequisite ACC 321, ACC 322, and ACC 423. Credit 3 hours.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.wesleyancollege.edu

Phone Number:

(478) 477-1110

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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