ACCT 381 - Audit Theory and Philosophy

Institution:

Eastern University

Subject:

Accounting

Description:

Introduction to auditing theory and philosophy as it contributes to the reliability of financial and other data and as an essential part of an accountant's knowledge. Includes such topics as evidence, basic techniques including sampling and the use of the computer, review of internal control, and arithmetic controls and reconciliations. Also included are the independent auditor's role, legal responsibilities, codes of ethical conduct, standards of reporting, field work, and competence.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.eastern.edu

Phone Number:

(610) 341-5800

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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