Auditing

Carroll Community College
Westminster, Maryland, United States

Course Format: Classroom | E-learning | Virtual Class | Online | On-site | Blended | Self-paced

Course Description:

'' Principles of Auditing studies auditing theory with questions and problems typical of those met in daily practice. Emphasis is placed on the proper study and review of internal control and the gathering of audit evidence in the preparation of the auditor’s report. Current professional pronouncements are reviewed, as well as regulations affecting the auditor. Prerequisite: ACCT-202 and MATH-115. Three hours lecture each week. Three credits. Three billable hours.

Course Objectives and Grading Information
Course Objectives:

Upon completion of this course, the student will:

Differentiate between types of audit opinions
Understand the legal issues underlying the relationship between auditors, clients and third parties
Understand assurance and attestation services offered by CPAs
Understand the function of internal auditing and compliance auditing
Be familiar with professional standards, reports and professional ethics
Be familiar with the collection of evidence
Study and evaluate internal control
Study statistical and non-statistical sampling and testing
Write audit reports in compliance with GAAP
...''

Elements of this syllabus are subject to change.

Phone:410-386-8100

School Address:

Continuing Education & Training
1601 Washington Rd.
Westminster, MD 21157
USA


Jobs & Resumes: Westminster
Houses & Roommates: Westminster

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