AC 306 - Auditing

Institution:

Bethany College - West Virginia

Subject:

Description:

4 hours Only independent certified public accountants can perform the attest function (audit). With this in mind, an introductory course in auditing includes study of the social and legal environment the C.P.A. exists in along with the code of professional ethics of C.P.A's, ten auditing standards, audit reports, overall auditing process, and various letters setting forth situations and circumstances important to both the C.P.A. and the managers of the financial data being examined. This course is primarily for students planning a career in either public or private accounting. Prerequisite: AC302.

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.bethanywv.edu

Phone Number:

(304) 829-7000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Four-one-four plan

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