AC 437 - Auditing

Institution:

McPherson College

Subject:

Description:

3 hours The following topics are included in this course: theory and application of the following concepts: materiality, risk, internal control evaluation, and audit evidence (analytical and substantive). Students will learn to evaluate the risk of financial statement assertions and choose appropriate audit procedures. Ongoing discussions include auditing standards, financial statement fraud, independence, legal liability, and ethical responsibilities. Prerequisites: AC 306, 315, and 320. (Spring, odd years)

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.mcpherson.edu

Phone Number:

(620) 242-0400

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Four-one-four plan

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