ACCT 430 - Auditing/Assurance Concepts

Institution:

Minot State University

Subject:

Description:

3 cr. Introduces audit theory, standards, responsibilities, and processes. Coverage include auditing engagement standards, ethical and legal responsibilities, quality control, fraud, internal control evaluation, audit approaches, and audit reporting. The course concludes with a discussion of compilations, reviews, examinations and other assurance services. Prerequisite(s): ACCT 302.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.minotstateu.edu

Phone Number:

(701) 858-3000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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