ACC 573 - Audit and Assurance

Institution:

Felician University

Subject:

Description:

The primary focus of this course is the deci-sion making process of the independent audi-tor in connection with the audit of manage-ment prepared financial statements and the audit of internal control over financial report-ing. To this end, the course gives appropriate attention to planning the audit, establishing audit objectives, the risks associated with the audit, the nature and amount of evidence to be gathered, evaluation of evidence, and reporting. Other issues discussed include audi-tor's legal liability, impact of Sarbanes-Oxley legislation, and other assurance services pro-vided by a certified public accountant. Prerequisites: Successful completion of inter-mediate level accounting courses.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.felician.edu

Phone Number:

(201) 559-6000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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