Course Catalog Information (24-25)
ACCT 58
Auditing
Course Description
The course is a study of the environment, principles, and practices of financial statement audit. Topics include Generally Accepted Auditing Standards (GAAS), Sarbanes-Oxley Act 2002 regulatory requirements, internal controls and audit risk; audit planning, procedures, evidence, documentation, and reports.
Student Learning Outcomes
- List the 10 GAASs Generally Accepted Auditing Standards and explain how and why they are followed.
- Demonstrate knowledge of how GAAS are integrated throughout the financial audit examination process.
- Demonstrate knowledge of a systematic audit approach using the three major underlying and interlinked concepts: audit risk, audit materiality, and audit evidence.
Course Details
- Units
- 5 Units
- Hours
- Weekly Lecture Hours: 5
- Weekly Lab Hours: 0
- Gen Ed
- Non-GE Class
- Program Status
- Program Applicable
- Credit
- Credit - Degree Applicable
- Transferability
- Transferable to CSU only
- Grading Method
- Letter Grading
Requisite and Advisory
- Prerequisite(s)
- ACCT 1B or ACCT 1BH
- Advisory(ies)
- ACCT 51B
- Corequisite(s)
Limitations on Enrollment and Entrance Skills
- Limitation(s) on Enrollment
- .