AC 442 - Financial Auditing

Institution:

Bellevue University

Subject:

Description:

The course covers auditing techniques and procedures as prescribed by the Auditing Standards Board. Emphasis is placed on developing audit evidence, evaluating audit risks, and preparing audit reports. Also covered are other attest and non attest engagements such as reviews and compilations. The course also covers professional ethics, legal liability of the auditor and the impact of the PCAOB on the development of professional standards. Students will apply their understanding of the audit function in an in class case. Prerequisite: 12 credit hours of accounting to include AC 312

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

bellevue.edu

Phone Number:

(402) 291-8100

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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