ACC 427 - Auditing

Institution:

Doane University

Subject:

Description:

This accounting major capstone course focuses on Generally Accepted Auditing Standards (GAAS), the ethical and legal responsibilities of auditing, and auditing procedures and sampling techniques. In addition to focusing on current ethical issues in accounting/auditing, the course includes the study of working paper techniques, preparation of audit reports, and evaluation of internal controls. Upon successful completion of this course, students will: 1) recognize the ethical and legal implications of various accounting/auditing situations in terms of the standards set by the accounting profession, 2) analyze, synthesize, and evaluate various accounting/auditing issues to form reasoned, logical solutions in light of the ethical and legal considerations, 3) analyze prepared financial statements in light of current Generally Accepted Auditing Standards, 4) be able to read and understand the precise accounting terminology used in the field of auditing, and 5) be able to communicate audit findings, both orally and in written form to interested stakeholders. Prerequisite: ACC 232 with a C- or higher. Offered alternate spring terms.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.doane.edu

Phone Number:

(402) 826-2161

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Four-one-four plan

The Course Profile information is provided and updated by third parties including the respective institutions. While the institutions are able to update their information at any time, the information is not independently validated, and no party associated with this website can accept responsibility for its accuracy.