ACC 4301 - Auditing

Institution:

Centenary University

Subject:

Description:

4 Credits Prerequisites: ACC2102, ACC3301 and ACC4201 Ethics, theory practice and diversified techniques of public auditing are integrated through class discussion, professional publications, and CPA exam auditing questions. Topics include current development, independent auditors' report and its relationship to auditing standards and accounting principles, the importance of independence and other aspects of the code of professional ethics, legal liability as it relates to issuing opinions, internal controls, types of evidence, the auditing environment and auditing objectives.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.centenaryuniversity.edu

Phone Number:

(908) 852-1400

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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