ACCT 4400 - Auditing I

Institution:

Southern Utah University

Subject:

Accounting

Description:

This is the first of three semester 3-credit hour courses dealing with auditing: Auditing I, Auditing II, and Forensic Accounting. The latter two courses are graduate-level courses. This course will study auditing standards, internal accounting control systems, compliance and substantive audit procedures applied to accounts and transaction cycles, and audit reports. Review of the auditing concepts of materiality and risk, types of evidence and documentation, and an introduction to the ethical and legal responsibilities of the Certified Public Accountant are also included. (Fall, Spring, Summer) [Graded (Standard Letter)] Prerequisite(s): ACCT 3010 - Prerequisite Min. Grade: D-

Credits:

3.00

Credit Hours:

Prerequisites:

ACCT 3010

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.suu.edu/

Phone Number:

(435) 586-7700

Regional Accreditation:

Northwest Commission on Colleges and Universities

Calendar System:

Semester

General Education

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