ACCT 431 - Auditing/Assurance Practices

Institution:

Minot State University

Subject:

Description:

3 cr. Focuses on auditing procedures: audit sampling, risk analysis, testing specific balance sheet accounts and determining the effectiveness of key business cycles. The course begins with accepting clients and concludes with the final audit steps. An audit case is an integral part of the course. Prerequisite(s): ACCT 430 and MATH 240.

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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