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			Institution:
		
 
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			William Jewell College
		
 
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			Subject:
		
 
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			Description:
		
 
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			Study of the role of the external auditor in the financial markets, the environment in which the auditor operates, planning and audit risk assessment, auditing procedures, audit sampling, and audit reports. A study of SEC reporting requirement is included.Prerequisites:ACC 312 and BUS 318 with grade of C- or better.Fall semester.
		
 
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			Credits:
		
 
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			3.00 - 4.00
		
 
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			Credit Hours:
		
 
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			Level:
		
 
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			Instructional Type:
		
 
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			Lecture
		
 
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			Institution Website:
		
 
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			Phone Number:
		
 
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			(816) 415-5979
		
 
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			Regional Accreditation:
		
 
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			North Central Association of Colleges and Schools
		
 
	
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			Calendar System:
		
 
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			Semester
		
 
		
		
	
	
	
		
	
 
	 
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