ACCT 420 - Auditing & Assurance Services

Credit(s): 3
3 hours lecture, 3 hours contact
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.