ACCT 4300 - Intro to Auditing

Institution:

Lamar University

Subject:

Description:

Introduction to the theory of auditing, with emphasis on generally accepted auditing standards (GAAS) and the professions Statements on Auditing Standards. Understanding of the types of reports issued by auditors and the circumstances which would occasion the issuance of each. Also, discussion of the role of internal auditors and operational and compliance audits. Prerequisite: ACCT 3320 with minimum grade of C in each course. Offered: Fall, Spring

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.lamar.edu

Phone Number:

(409) 880-7011

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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