ACCT 2740 - Auditing

Institution:

Nashville State Community College

Subject:

Description:

4 Credits, 4 Class Hours An introduction to auditing. The course emphasizes the traditional role of the attest function and rendering of an opinion on published financial statements. Topics covered include generally accepted auditing standards (GAAS), the auditors report (opinion), professional ethics, audit evidence, planning the audit, use of ratios in detecting fraud or material misstatement, internal control, and audit procedures by specific account. Prerequisite: ACCT 1105 with a grade of "C" or higher

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.nscc.edu

Phone Number:

(615) 353-3333

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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