BUSI 4403 - Auditing

Institution:

Tennessee Temple University

Subject:

Description:

3 credit hours This course introduces students to the basic auditing and assurance services provided by public accounting firms. The course examines the general audit process, discussing the planning, procedures, and judgments needed to render an opinion on an entity's financial statements; and introducing the concepts of evidence, materiality, and risk identification. Topics covered include: generally accepted auditing standards, professional ethics and legal liability in the auditing profession, current litigation, internal control assessment, and various types of audit reports. Course work incorporates case studies of recent major accounting frauds, and emphasizes changing standards in the modern business environment. Junior standing required. Prerequisite: BUSI-3413.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.tntemple.edu

Phone Number:

(423) 493-4100

Calendar System:

Semester

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