ACT 401 - Auditing

Institution:

Concordia University-Portland (Closed)

Subject:

Description:

3 Credits This course will help the student to: (1) understand the processes, types, and mechanisms of auditing; (2) review the professional codes of ethics; (3) apply the general concepts of internal control to the planning and implementation of the auditing process; (4) formulate substantive test procedures from a study and an analysis of required auditing objectives and internal control structures; and (5) understand the purpose and application of special reports; (6) evaluate the engagement's risk; and (7) introduce students to the purpose and application of special reports. Prerequisites: ACT 302 with a C or higher

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.cu-portland.edu

Phone Number:

(503) 288-9371

Regional Accreditation:

Northwest Commission on Colleges and Universities

Calendar System:

Semester

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