ACNT 2378 - Financial Statement Auditing Theory (3 Credit Hours)

Campus Location: MVC, NLC

This course focuses on the basic concepts, philosophy, standards, procedures, and practices of auditing. Topics include generally accepted auditing standards, the role of the independent auditor, professional conduct and ethics, auditors’ reporting responsibilities, risk assessment and internal controls.

Prerequisites: Recommended: ACNT 1374 (or equivalent) or concurrent enrollment in ACNT 1374.
Course Hour Configuration
(3 Lec.)

CTE

This is a Local Need Course.