Dec 07, 2021  
2012-2013 Georgia Regents University Undergraduate Catalog 
    
2012-2013 Georgia Regents University Undergraduate Catalog [ARCHIVED CATALOG]

ACCT 4360 - Auditing



This course provides basic coverage of financial statement audits and related attest, assurance and other services performed by certified public accountants. The emphasis is on audits of financial statements, including auditing standards and procedures as well as the auditor’s professional responsibilities. The course also covers the use of analytical skills, the study and testing of internal controls, evidence accumulation and evaluation techniques, forensic accounting topics, and the ethical responsibilities of certified public accountants. Prerequisite(s): ACCT 3312 with a minimum grade of C or ACCT 4350 with a minimum grade of C.

Grade Mode: Normal, Audit

Prerequisites: PREREQUISITES: ACCT3312, ACCT4350Pre-Req Min Grade: C, C

Credit Hours: 3Contact Hours: 3 Lecture Hours: 3 Lab Hours: 0

Major Restrictions: Accounting, Finance, Management, Management Information Systems, Marketing

Schedule Type: Lecture, Lecture/Supervised Laboratory, Lecture/Unsupervised Lab, Seminar, Supervised Laboratory, Unsupervised Laboratory, Independent Study (Correspond)


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