ACCT 450 - AUDITING THEORY AND PRACTICE

Institution:

University of Mount Saint Vincent

Subject:

Description:

An introduction to the basic principles of auditing: planning anaudit, gathering evidence, testing internal controls and account balances, audit sampling, creation of audit workpapers and audit reports. It provides practical experience using computer-assisted audit techniques andexamines the ethical conduct and liability of auditors. Prerequisites: ACCT 205, 207, 313, 314

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.mountsaintvincent.edu

Phone Number:

(718) 405-3200

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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