May 18, 2024  
2013-2014 Catalog 
2013-2014 Catalog [ARCHIVED CATALOG]

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   ACC 432 - Auditing & Attestation Services

4.0 Credits

Prerequisites: ACC 315  ; Minimum grade C-.
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 Clock hours

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