Sep 24, 2022  
2018 - 2019 Saint Joseph’s College Online Catalog 
2018 - 2019 Saint Joseph’s College Online Catalog [Archived Catalog]

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AC 401 - Auditing

This course is focused on the practical application of auditing processes with emphasis on assurance services provided by a public accounting practice. Areas of review include professional ethics and auditing standards, audit procedures, audit reports and client management.

Prerequisites & Notes
AC 310, AC 311

Assignment Overview
  • Assignments: 5 Units
  • Interactivity: Discussion Board
  • Final: None

Course Learning Objectives
Upon completion of this course, you should be able to do the following:

  • Recognize the basic factors affecting an audit environment.
  • Identify accepted auditing standards.
  • Define the auditor’s role.
  • Clearly delineate what is ethical and unethical for a CPA.
  • Determine what independence is and its importance in public accounting.
  • Identify what risk is to the audit and auditor.
  • Identify and evaluate relevant and competent evidential matter.
  • Apply audit procedures both properly and timely.
  • Perform tests of internal controls

Credits: 3

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