ACC.3024 Auditing

Study of Generally Accepted Auditing Standards (GAAS), practice and procedures in auditing financial statements. The role of management, the independent public accountant and the internal auditor in examining matters of evidence and the internal control system. The ethics and legal responsibilities of the accounting professional. Latest pronouncements of relevant professional and regulatory authorities. Prerequisite: ACC 1002 FUND OF ACCOUNTING I

Credits

3

Prerequisite

Prerequisite: MGT.1002 and ACC.2035 or ACC.2036.