Dec 04, 2024  
2019-2020 Saint Joseph’s College Online Catalog 
    
  Catalog Home
  College Home Website
  Admissions
  General Information
  Academic Calendar
  Graduate Programs
  Graduate Policies
  Graduate Courses
  Undergraduate Programs
  Undergraduate Policies
  Undergraduate Courses
  Continuing Education Programs
  Continuing Education Courses
  Policies and Procedures
  Consumer Grievance Policy
  Student Resources
  Textbook and Materials
  Graduation
  Brightspace Login
  Distance Learning
  Contact Information
  On-Campus Programs at a Glance
  Tuition and Fees
  My Portfolio
HELP
2019-2020 Saint Joseph’s College Online Catalog [Archived Catalog]

Facebook this Page (opens a new window)
Tweet this Page (opens a new window)
Add to Portfolio (opens a new window)

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


Facebook this Page (opens a new window)
Tweet this Page (opens a new window)
Add to Portfolio (opens a new window)