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Institution:
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Clayton State University
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Subject:
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Description:
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A study of the theory and practice of auditing and assurance services. Topics include the accounting profession, ethics, errors, irregularities, illegal acts and related liability, accounting and review standards, and auditing standards and procedures. Students experience workpaper development, test work, and report letter drafting. Risk and cycles, internal control, technology applications, and sampling approaches are emphasized to achieve desired objectives and enhance the quality of external communications required in the contemporary practice environment. Prerequisite(s): ACCT 3352 (C).
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Credits:
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3.00
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Credit Hours:
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Prerequisites:
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Corequisites:
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Exclusions:
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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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Additional Information:
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Historical Version(s):
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Institution Website:
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Phone Number:
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(678) 466-4000
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Regional Accreditation:
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Southern Association of Colleges and Schools
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Calendar System:
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Semester
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