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Institution:
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SUNY College at Plattsburgh
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Subject:
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Description:
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The focus of this course is auditing under Sarbanes-Oxley: 2002. The course examines professional ethics from both sides of the audit, legal liability and to whom it extends, the internal audit as information in the planning of the assurance engagement, assurance and other public accounting services, and statistical sampling, both attribute and variable sampling. Class teams plan an audit addressing in particular the exposure possibilities derived from financial ratio benchmarking. A series of cases studies illustrate various recent failures including Enron and WorldCom. (Spring). Prerequisite: Undergraduate degree in accounting or equivalent accounting concentration.
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Credits:
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3.00
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Credit Hours:
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Prerequisites:
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Corequisites:
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Exclusions:
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Level:
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Instructional Type:
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Lecture
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Notes:
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Additional Information:
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Historical Version(s):
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Institution Website:
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Phone Number:
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(518) 564-2000
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Regional Accreditation:
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Middle States Association of Colleges and Schools
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Calendar System:
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Semester
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