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Herzing University    
 
    
 
  Oct 16, 2017
 
September 2017 Undergraduate Catalog

AC 418 - Auditing


This course develops an understanding of auditing concepts and provides instruction in how to perform an audit of company financial statements. Topics related to responsibilities, independency, reporting, audit process, and internal controls are covered. This course will focus on providing an introduction to auditing and other assurance services, standards, materiality and risk, how to write an audit report, professional ethics and code of conduct, legal liability, audit evidence, audit process, detection of fraud, and internal controls. 3.00 semester credit hours Contact Hours: 45.00 Prerequisite: AC 330 Intermediate Accounting II . Corequisite: None.