ACCT 450 - AUDITING & ASSURANCE SERVICES

Institution:

Western Kentucky University

Subject:

Accounting

Description:

Prerequisites: ACCT 301, 312 with grades of "C" or better, and senior standing. Emphasizes the work of public accountants. Topics covered include auditing standards, professional ethics, legal liabilities, auditing objectives and procedures, preparation of audit working papers, reporting considerations when rendering an opinion on financial statements, and other services provided by accountants. Internal auditing, including the concepts of operational and compliance auditing, are also considered.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.wku.edu

Phone Number:

(270) 745-0111

Regional Accreditation:

Southern Association of Colleges and Schools

Calendar System:

Semester

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