ACCT 422 - Auditing Theory and Practice

Institution:

University of Maryland-Global Campus

Subject:

Description:

Prerequisite: ACCT 311. Recommended: ACCT 326. A study of the independent accountant's attest function. Topics include generally accepted auditing standards, tests of controls and substantive tests, and report forms and opinions. Various techniques are used to study auditing concepts and practices; these may include the use of problem sets, case studies, computer applications, and other materials. Students may receive credit for only one of the following courses: ACCT 422 or BMGT 422.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.umgc.edu

Phone Number:

(301) 985-7000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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