ACCT 409 - Auditing

Institution:

Centenary College of Louisiana

Subject:

Accounting

Description:

Prerequisite: ACCT 306. A study of auditing theory and procedures and the auditor's responsibility concerning the contribution in the examination and reporting of financial statements for publicly traded entities. The role of the auditor and his/her contribution in the financial reporting process is emphasized as well as the areas of internal control, evidence of transactions, basic sampling and reconciliation techniques, the accountant's legal responsibility in reporting, reporting standards, and the role of the internal auditor. Fall.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.centenary.edu

Phone Number:

(318) 869-5011

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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