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Herzing University    
 
    
 
  Sep 19, 2017
 
September 2017 Undergraduate Catalog

AC 435 - Advanced Auditing


This course provides instruction on how to perform an audit of company financial statements. Audit sampling, reviewing of balances and transactions, completion of the audit, and other assurance and attestation services are covered. This course will focus on providing the basis on audit sampling, how to perform an audit of sales, cash receipts, accounts receivables, accounts payables, prepaid assets, accrued liabilities, payroll, inventory, and fixed assets. 3.00 semester credit hours Contact Hours: 45.00 Prerequisite: AC 418 Auditing . Corequisite: None.