Credit Hours: 3
Prerequisite: ACC 202. An intensive examination of the methods and procedures used to obtain necessary evidence to form an independent professional opinion regarding the fair representation of clients' financial statements. Topics include the ethical and legal responsibilities of the auditor, evaluation of internal controls, the use of sampling techniques, and current AICPA auditing publications. (Offered every fall semester.)
Consult the Keuka College Course Catalog for additional information and to view other courses.