ACC 222 - Principles of Auditing

Institution:

Westmoreland County Community College

Subject:

Accounting

Description:

This course emphasizes the learning of basic auditing concepts such as risk, control, evidence,and objectivity and important relationships among these concepts. It introduces the student to generally accepted auditing standards,professional ethics, and legal liability. A conceptual theory of auditing is discussed and practical examples of auditing techniques and work programs are used to illustrate the application of theory. The course also covers the auditor's reporting standards.

Credits:

3.00

Credit Hours:

Prerequisites:

ACC 156

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.westmoreland.edu

Phone Number:

(724) 925-4000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

The Course Profile information is provided and updated by third parties including the respective institutions. While the institutions are able to update their information at any time, the information is not independently validated, and no party associated with this website can accept responsibility for its accuracy.