BC 440 - Auditing Principles and Practices

Institution:

Mount Mercy University

Subject:

Description:

This is a study of the audit function primarily from the independent CPA viewpoint. Emphasis is upon auditing standards, preparation of audit working papers, and the final audit report. Topics include: internal control structure study and evaluation, audit sampling, auditing transaction cycles, tests of controls, substantive tests, Sarbanes-Oxley financial reporting and auditing requirements and subsequent events responsibility. Prerequisite: BC 326.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.mtmercy.edu

Phone Number:

(319) 363-8213

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Four-one-four plan

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