ACC 410 - Auditing

Institution:

Western Colorado University

Subject:

Description:

An examination of the standards and methods used by certified professional accountants when attesting to the fairness of corporate financial statements. The course begins with an introduction to the profession of accounting, its code of ethics, formal auditing standards and pronouncements, as well as the legal environment in which it operates. Auditing concepts and applications are then considered. These include internal control, sampling techniques, audit planning, internal control, and working-paper documentation. Emerging government policies concerning the auditor's responsibilities for fraud detection and the effect of these policies on the accounting profession are also discussed. Prerequisite: ACC 302.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.western.edu

Phone Number:

(970) 943-0120

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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