ACCT 60512 - Auditing & Assurance Services

Institution:

University of Notre Dame

Subject:

Accountancy

Description:

This course provides a conceptual understanding of the principles, standards, and procedures underlying the audits of financial statements. Topics covered include: generally accepted auditing standards, materiality and audit risk, issuance of the audit report, the audit process and documentation of evidence, the consideration of internal control in a financial statement audit, substantive tests and analytical procedures, completing and engagement, and the auditor's legal liability, including the auditor's responsibility for fraud.

Credits:

2.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.nd.edu

Phone Number:

(574) 631-5000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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