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    Jun 15, 2024  
2014-2015 Georgia Regents University Undergraduate Catalog 
    
2014-2015 Georgia Regents University Undergraduate Catalog [ARCHIVED CATALOG]

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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.

Grade Mode: Normal, Audit

Prerequisites: ACCT3312 >= C or ACCT 4350 >= C

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

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


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