ACC 0350 - AUDITING

Institution:

Rosemont College

Subject:

Description:

A study of the Generally Accepted Auditing Standards employed in the audit of financial statements. Internal control procedures and applications are examined as a foundation for the evaluation of a company's reporting process. Topics covered include the professional standards governing the profession, the auditor's legal responsibilities, fraud and applicable case law, and government regulation. Auditing techniques including use of statistical sampling, technology and procedural testing, and components of audit risk and testing.

Credits:

3.00

Credit Hours:

Prerequisites:

ACC 0220

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.rosemont.edu

Phone Number:

(610) 527-0200

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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