BUSI 451 - Auditing

Institution:

New Jersey City University

Subject:

Description:

The auditing environment is discussed, including accountants' professional responsibilities, potential legal liabilities, generally accepted auditing standards and various report formats. The auditing process is introduced, focusing on overall audit objectives, general concepts of evidence accumulation and analysis of various types of risk and resulting impact on the audit process. Elements of planning and internal control analysis are examined. The auditing process for selected transaction cycles is also explored in conjunction with statistical sampling techniques. Prerequisite: BUSI 352 Intermediate Accounting II

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.njcu.edu

Phone Number:

(201) 200-2000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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