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    Nov 29, 2024  
2024-2025 Augusta University Catalog 
    
2024-2025 Augusta University Catalog
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ACCT 4360 - Auditing (3 Credit Hours)

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): (ACCT3312 >= C or ACCT4350 >= C)
Lecture Hours: 3
Repeat Status: NR - Not Repeatable
Grade Mode: Normal, Audit
Schedule Type: Lecture, Asynchronous Instruction


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