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Apr 20, 2024
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ACC 432 - Auditing & Attestation Services4.0 Credits
Prerequisites: ACC 315 with a grade of C- or higher.
This course provides a comprehensive look at the public accounting profession: its formation, ethics, independence, and the role it plays in the capital markets, as well as the rules in conducting audits of business entities. The course addresses the nature of auditing, the CPA profession, the audit report, professional ethics, legal liability, and the audit process, with emphasis on generally-accepted auditing standards as promulgated by the Public Company Auditing Oversight Board, Securities and Exchange Commission, and American Institute of CPAs.
LEC 60 Contact hours
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