ACC 514 - External Auditing

Institution:

Grand Valley State University

Subject:

Description:

Introduction to various principles, theories and concepts relating to financial statement audits. Topics include an overview of the profession, planning, risks, fraud, internal controls, substantive procedures, sampling, completion, reporting, and opinions. Course emphasizes the assertion level risks for various accounts and gathering/evaluating evidence to support audit opinions. Cross-listed with ACC 414.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Other

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.gvsu.edu

Phone Number:

(616) 331-2020

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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