ACC 452 - Auditing

Institution:

Pennsylvania College of Technology

Subject:

Accounting

Description:

Examination of the auditing function and the role of the independent auditor in both the business organization and the business environment. Topics include generally accepted audit standards (GAAS), professional auditing standards, and auditors' ethical responsibilities. Skills developed include planning the audit; obtaining an understanding of the client; evaluating internal controls; collecting and analyzing audit evidence about business risks, controls and performance; developing audit findings and conclusions; performing audit results; and performing audit follow-up procedures.

Credits:

3.00

Credit Hours:

Prerequisites:

ACC 285 AND ACC 346

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.pct.edu

Phone Number:

(570) 326-3761

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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