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Nov 22, 2024
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ACC 4740 - AUDITING
credits: 3.0
This is a study, explanation, and application of GAAP (Generally Accepted Accounting Principles) and GAAS (Generally Accepted Auditing Standards) used by independent auditors in accumulating and evaluating evidence about quantifiable information related to a specific economic entity for the purpose of determining and reporting on the degree of correspondence between the quantifiable information and established criteria. Ethics and Legal Responsibility of the Auditing-Accounting Professions will also be discussed. Objectives: A) Introduce philosophy, techniques, procedures, and practices; B) Provide additional study of GAAP and introduce GAAS as an additional tool for accounting students; C) Integrate auditing concepts with practical (on-the-job) aspects of auditing; D) Strengthen research and communication skills by having students complete written assignments and oral presentations that contribute to their understanding of auditing and which meet Elmira College general writing requirements. Method of Instruction: Lecture, discussions, writing assignments, and a computerized audit practice case. Method of Evaluation: Writing assignments, practice case, presentation, and three exams. Meets *WRT Distribution Requirement.
Prerequisite(s): ACC 3541 - INTERMEDIATE ACCOUNTING II (or) FIN 3541 - INTERMEDIATE ACCOUNTING II
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