BSA 672 - Auditing

Institution:

Rocky Mountain College

Subject:

Description:

Fall semester, alternate years. 3 semester hours. This course addresses the many changes implemented in the corporate sector and the auditing profession since the passage of the Sarbannes-Oxley Act and the implementation of the Public Company Accounting oversight Board (PCAOB). Areas of study include professional ethics, auditor's legal liability, the auditing environment, internal controls, working papers, the auditor's report, and the accounting profession's credibility crisis. Prerequisite: BSA352.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

rocky.edu

Phone Number:

(406) 657-1000

Regional Accreditation:

Northwest Commission on Colleges and Universities

Calendar System:

Semester

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