Course Detail
Units:
3.0 - 4.0
Course Components:
Lecture
Enrollment Information
Enrollment Requirement:
Prerequisites: 'C-' or better in (ACCTG 5110 AND ACCTG 5150) AND Full Major status in Accounting
Description
This course introduces students to the flow of information through the various accounting cycles and the corresponding internal controls. Overview of the basic theory and concepts associated with the attest function, including the various types of audits; objectives of audit engagements; political, legal, social, and ethical environment in which auditors work; and procedures used by auditors in meeting their objectives.