ACCT2070 — Auditing
Academic Division: Business, Industry and Technology Academic Discipline: Accounting Assistant Dean: Brooke Miller, M.B.A. 3 Credit(s) This course s students develop an understanding of auditing theory and procedures and practices of independent examinations of financial records. Lectures and hypothetical cases provide experience in preparation of various auditing work papers, including evaluations of internal control systems. Undergraduate 3 Lecture Hour(s); Required Develop a philosophy of auditing including independence. Cases and homework problems – First half of term. 2. Analyze the principles and standards of auditing. Cases and homework problems- Second half of term. 3. Demonstrate skill in using audit procedures. Cases and homework problems –Second half of term. 4. Summarize the process and procedures involved in performing an audit, whether you work for the auditor or you work for the company being audited. Cases and homework problems – Second half of term. Standard Grading Scale 93-100 A 90 - 92 A- 87- 89 B+ 83 - 86 B 80 -82 B- 77- 79 C+ 73 - 76 C 70 -72 C- 67- 69 D+ 63 - 66 D 60 -62 D- 00- 59 F Statement on Diversity North Central State College believes that every student is a valued and equal member of the community.* Every student brings different experiences to the College, and all are important in enriching academic life and developing greater understanding and appreciation of one another. Therefore, NC State College creates an inclusive culture in which studen
Prerequisites: ACCT2030