2014-2015 Catalog 
    Jun 25, 2024  
2014-2015 Catalog [ARCHIVED CATALOG]

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ACCT 2740 - Auditing

4 Credits
4 Class Hours

An introduction to auditing. The course emphasizes the traditional role of the attest function and rendering of an opinion on published financial statements. Topics include generally accepted auditing standards (GAAS), the auditor’s report (opinion), professional ethics, audit evidence, planning the audit, use of ratios in detecting fraud or material misstatement, internal control, and audit procedures by specific account. Prerequisite(s): ACCT 1020  with a grade of “C” or higher.

Semester Availability: Fall, Spring

Not part of a Tennessee Transfer Pathway


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