2021-2022 Undergraduate & Graduate Catalog
ACC 414 - External Auditing
Introduction to various principles, theories and concepts relating to financial statement audits. Topics include an overview of the profession, planning, risks, fraud, internal controls, substantive procedures, sampling, completion, reporting, and opinions. Course emphasizes the assertion level risks for various accounts and gathering/evaluating evidence to support audit opinions. Cross-listed with ACC 514. Offered fall semester. Prerequisites: ACC 310 and admission to Seidman College of Business, or by permit. ACC 340 strongly recommended.