33:010:415 - Concepts of Auditing

Institution:

Rutgers University-Newark

Subject:

Description:

Introduction to the principles and concepts of the audit as an attestation service offered by the accounting profession. Primary emphasis is placed on generally accepted auditing standards, the role of the CPA/auditor in evidence collection, analytical review procedures and reporting, the CPA/auditor's ethical and legal responsibilities, and the role of the Securities and Exchange Commission and other constituencies. Audit testing including statistical sampling, internal control issues, and audit programs are discussed. Prerequisite: 33:010:325. Open only to accounting majors.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.rutgers.edu

Phone Number:

(973) 353-1766

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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