Feb 06, 2023  
Mercy College 2019-2020 Undergraduate Catalog 
    
Mercy College 2019-2020 Undergraduate Catalog [ARCHIVED CATALOG]

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ACCT 420 - Auditing and Assurance Services


Credit(s): 3
Prerequisite(s): ACCT 410  and ECON 125 .
Explains the generally accepted auditing standards and procedures employed by CPAs in their independent audits of corporate financial statements; the nature, computer auditing techniques; form, content, and meaning of the independent auditor’s report in published financial statements; assurance services; the AICPA Code of Professional Conduct and the legal liabilities of CPAs. Integrated audit cases are used to help students apply auditing concepts. An oral presentation is required.

This is the Core Course for the Public Accounting Certificate. For explanation of the Core Course, click here.    



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