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Herzing University    
  Jan 16, 2018
September 2017 Undergraduate Catalog [ARCHIVED 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.