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Cairn University    
  Dec 15, 2017
2017-2018 Undergraduate Catalog
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ACC 422 - Auditing

An introduction to modern auditing theory and practice. The emphasis of the course is on audits by external auditors of financial statements, with some applicability to other types of audits. The course covers the auditing of different transaction cycles and accounts of a business, AICPA attestation standards and engagements, and AICPA compilation and review standards and engagements. The student obtains a working knowledge of what is required for a successful audit, the types of deficiencies that commonly lead to audit failure, and how to avoid these deficiencies. Either semester.

Prerequisites & Notes
ACC 212

Credits: 3

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