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Academic Affairs

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    Fayetteville State University
   
 
  Sep 23, 2017
 
 
    
2017-2018 Undergraduate Catalog

ACCT 422 - Auditing


Credit Hours: 3
Lecture Hours: 3
Lab Hours: 0

This course covers the conceptual and practical aspects of the examination of financial statements by independent accountants. Issues examined include: objectives and techniques of internal control; standards of presentation and disclosure in financial statements; objectives and procedures for auditing practice; statistical sampling techniques; and auditing of EDP records.
Prerequisite: Prerequisite: ACCT 300  and ACCT 312