AC 453 - Financial Auditing

Institution:

Grace University

Subject:

Description:

Covers the audit framework and methodology for examining public company financial statements according to Generally Accepted Auditing Principles (GAAP). Includes audit planning, risk assessment, tests of internal controls and substantive testing of transactions and account balances; audit opinions and report writing; ethics and the legal liability of the independent auditor. Prerequisite: AC 202 and AC 330.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.GraceUniversity.edu

Phone Number:

(402) 449-2800

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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