Mar 28, 2024  
Mercy College 2019-2020 Graduate Catalog 
    
Mercy College 2019-2020 Graduate Catalog [ARCHIVED CATALOG]

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ACCT 560 - Fraud Examination


Credit(s): 3
3 semester hours
Prerequisite(s): ACCT 241-Intermediate Accounting II  and ACCT 420- Auditing and Assurance Services or their equivalents. (These are undergraduate courses- please refer to the undergraduate catalog for course description). 
This course helps students better understand the significance of fraud in the modern accounting world. Students are prepared to identify, detect and prevent financial fraud. Some topics include the discussion of financial statement, e-business, consumer and tax frauds. Students will use Financial Statement Fraud Standards, including SAS 99 and Sarbanes-Oxley. Research based case projects and presentations are required.



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