Nov 20, 2018  
2018-2019 Augusta University Catalog 
    
2018-2019 Augusta University 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.

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

Grade Mode: Normal, Audit
Prerequisites: ACCT3312 >= C or ACCT4350 >= C
Repeat Status: No
Schedule Type: Lecture


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