ACCT 415 - Auditing, Attestation, And Professional Responsibility

Institution:

Widener University-Main Campus

Subject:

Description:

This course is an intensive study of fundamental concepts and principles underlying the examination of financial statements. Emphasis is placed on enhancing the capacity for sound judgment in the evaluation of evidential matter and the system of internal control. Considerable attention is paid to accountants' professional responsibility; professional standards, including GAAS, PCAOB, and quality control; and ethical issues including the AICPA Code of Conduct. Prerequisite: ACCT 308 or ACCT 309. 3 semester hours

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.widener.edu

Phone Number:

(610) 499-4000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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