ACCT 412 - Aud Iting

Institution:

Christian Brothers University

Subject:

Description:

This course is an introduction to the auditing profession. Particular attention is given to the Generally Accepted Auditing Standards, audit reports, ethical and legal responsibilities, evidence, audit risk and materiality, internal control, audit programs and the overall audit plan. The auditor's decision- making process is emphasized throughout the course. Prerequisite: ACCT 312. Offered in the Fall semester. One semester; three credits

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.cbu.edu

Phone Number:

(901) 321-3000

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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