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			Institution:
		
 
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			Thomas Edison State University
		
 
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			Subject:
		
 
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			Accounting
		
 
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			Description:
		
 
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			Auditing is designed to provide students with the foundation needed to develop the skills required of an auditor. It focuses on the tools and processes necessary to complete an audit and includes a review of references and resources available on the internet. It also emphasizes the skills necessary for auditors to make sound judgments and recommendations. Students will review the auditing process by examining internal controls and audit evidence that helps auditors to render an opinion on the financial statements as a whole. Furthermore, students will learn to evaluate such controls and evidence in order to make a documented conclusion on the evidence reviewed. The role of a certified public accountant (CPA) on a certified audit engagement is covered in detail.
		
 
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			Credits:
		
 
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			3.00
		
 
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			Credit Hours:
		
 
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			Level:
		
 
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			Instructional Type:
		
 
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			Lecture
		
 
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			Notes:
		
 
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			Institution Website:
		
 
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			Phone Number:
		
 
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			(609) 984-1100
		
 
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			Regional Accreditation:
		
 
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			Middle States Association of Colleges and Schools
		
 
	
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			Calendar System:
		
 
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			Semester
		
 
		
		
	
	
	
		
	
 
	 
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