ACCT 520 - Auditing

3 Credit(s)

Prerequisites: ACCT 400, ACCT 510 and completion of all core courses or concurrent registration in final core courses.
This course examines laws and methods for conducting commercial audits. Ethics, attestation standards, controls and fraud detection are among the topics that will be discussed. Application of generally accepted accounting practices to the review of financial statements, as well as the responsibility of the certified public accountant to the various users of the statements will also be explored.