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ACCT 4250: Auditing I
4.00 Credits
California State University-East Bay
Topics include: nature and scope of engagement, audit planning, internal control in both manual and computerized environment, audit evidences, reports on audited financial statements and internal control, current announcements of the PCAOB, and the latest SAS. Prerequisite: ACCT 3212.
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ACCT 4251: Auditing II
4.00 Credits
California State University-East Bay
Evaluation of information obtained to reach engagement conclusions. Reports required by GAS. Reports on: reviews and compiled financial statements, compliance with laws and regulations, agreed upon procedures, and the processing of transactions by service organizations. Prerequisite: ACCT 4250. A-F grading only.
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ACCT 4252: Information Technology Audit
4.00 Credits
California State University-East Bay
Topics include: the COBIT framework; audits of computerized information systems, the computer facility, the process of developing and implementing information systems, and XBRL; review of audit software. Prerequisites: ACCT 3170 and 4250. A-F grading only.
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ACCT 4253: Internal Auditing
4.00 Credits
California State University-East Bay
Roles of the internal auditors in: ensuring the reliability and integrity of information, compliance with operating and reporting requirements, internal control audit, operational audit and management audit. An in depth study of the standards of the IIA. Prerequisite: ACCT 4250. A-F grading only.
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ACCT 4370: International Accounting
4.00 Credits
California State University-East Bay
A study of transnational financial reporting and disclosure issues, including foreign currency translation and changing prices, comparative financial statement analysis, and the introduction of international accounting and auditing standards. Prerequisite: ACCT 3212.
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ACCT 4704: Financial Reporting Systems: Design and Implementation
4.00 Credits
California State University-East Bay
Design, implementation and analysis of financial reporting systems for manufacturing and service organizations. Topics include fundamentals of financial reporting and analysis; design and implementation of financial applications for general ledger, assets, procurement and payables; order fulfillment and receivables; budgeting and cash management. Prerequisite: ACCT 2251.
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ACCT 4704 - Financial Reporting Systems: Design and Implementation
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ACCT 4900: Independent Study
1.00 - 4.00 Credits
California State University-East Bay
May be repeated for credit with consent of instructor, for a maximum of 12 units.
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ACCT 4900 - Independent Study
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ACCT 4911: Ethics, Regulation and Financial Statement Fraud
4.00 Credits
California State University-East Bay
Ethical, legal, regulatory issues and social responsibility in context of financial statement frauds such as Enron. Role of SEC, impact of Sarbanes-Oxley. Corporate governance and related professional responsibilities in protection of consumers, investors, and other stakeholders. Prerequisite: ACCT 2251.
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ANTH 1000: Introduction to Anthropology
4.00 Credits
California State University-East Bay
The holistic study of human beings for non-majors: concepts of human evolution, prehistory, culture; comparison in human variation; structure and function in social organization; synthesis of biological, cultural, and social factors. Four hrs. lect., or 3 hrs. lect., 1 hr. disc.
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ANTH 1006: Viewing Diversity
4.00 Credits
California State University-East Bay
Basic social science approaches to the study of local, national, and global constructions and representations of cultural diversity.
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