ACC 487 - Auditing

Institution:

SUNY College at Brockport

Subject:

Description:

Prerequisites: ACC 283, ACC 386 and either MTH 201 or MTH 221. Examines the theory, concepts, principles, and procedures under generally accepted auditing standards for external audits by CPAs. Topics include evidence, internal control, audit risk, statistical sampling, tests of controls, and substantive tests. The AICPA Code of Conduct and legal liability are also discussed, with the emphasis on ethical conduct and responsibility of auditors. 3 Cr. Every Semester

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.brockport.edu

Phone Number:

(585) 395-2361

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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