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Nov 21, 2024
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ACC 4032 - Auditing & Attestation Services4.0 Credits
Prerequisites: Prior completion of ACC 1012 or ACC 1022 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.
Prev. Course Codes: ACC-432
LEC 60 Contact hours
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