ACCT 543 - Introduction to Auditing

Institution:

Washburn University

Subject:

Description:

The fundamental concepts of audit risk, evidence accumulation and materiality are applied to financial statement audits using established accounting principles as the criterion for evaluating fair presentation. Audit objectives and procedures are studied in relation to the opinion which the auditor expresses on clients' financial statements. Financial statement audits are compared with other types of engagements performed by public accountants, and with other types of audits, such as compliance and operational audits. Prerequisite: ACCT 311 and ACCT 410. Enrollment restricted. LEC

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.washburn.edu

Phone Number:

(785) 670-1010

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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