ACCT 440 - Financial Statement Auditing

Institution:

California State University-San Bernardino

Subject:

Description:

Theory and function of the auditor, viewed from the perspective of public accounting. Topics will include standard audit reports, assessing audit risk, auditor's legal liabilities, tests of controls, and audit evidence. Three hours lecture and two hours activity laboratory. Prerequisites: ACCT 315 and 373. (4 units)

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.csusb.edu

Phone Number:

(909) 537-5000

Regional Accreditation:

Western Association of Schools and Colleges

Calendar System:

Quarter

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