ACC 330 - AUDITING PRAC & STANDARDS

Institution:

Kutztown University of Pennsylvania

Subject:

Accounting

Description:

This course is an introduction to audit theory, practice and ethics. It integrates the accounting, ethical, legal and auditing responsibilities of the Certified Public Accountant. Topics covered include the various forms of audit reports, professional ethics, legal liability of the accountant, the audit process, risk analysis, internal controls, the nature of evidential matter, audit procedures, and an introduction to audit related statistical applications. Also, the content, meaning and impact of the Sarbanes/Oxley Act and the role of the Public Company Accounting Oversight Board (PCAOB) are covered. A computerized audit case study, which provides students the experience of performing a simulated audit engagement has been integrated as a key component of the course.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.kutztown.edu/

Phone Number:

(610) 683-4000

Regional Accreditation:

Middle States Association of Colleges and Schools

Calendar System:

Semester

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