ACC 120 - Principles of Auditing

Institution:

Central Georgia Technical College

Subject:

Description:

Prerequisite: ACC 103 Introduces the student to the auditor's responsibilities in the areas of professional standards, reports, ethics and legal liability. Students learn about the technology of auditing; evidence gathering, audit/assurance processes, internal controls, and sampling techniques. The specific methods of auditing the revenue/receipts process, disbursement cycle, personnel and payroll procedures, asset changes, and debt and equity are learned. Procedures related to attest engagements and internal auditing are also reviewed.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.centralgatech.edu

Phone Number:

(478) 757-3400

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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