ACCT 236 - Auditing

Institution:

Atlantic Cape Community College

Subject:

Description:

Prerequisites: ACCT130, ACCT131 One-semester accounting course designed to acquaint students with the principles, standards, and procedures of auditing financial statements for determining whether these statements conform to generally-accepted accounting principles which currently exist. Emphasis will be placed on the current pronouncements of the profession with particular emphasis on the Statements on Auditing Standards and Code of Ethics of the American Institute of Certified Public Accountants. Emphasis will be placed on the methods used to evaluate the internal control system of a company and the importance this evaluation serves as to the nature, timing, and extent of procedures used to determine if financial statements conform to generally-accepted accounting principles. (1994)

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.atlantic.edu

Phone Number:

(609) 625-1111

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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