Recent ProfessorsNot yet assignedRecent SemestersNo scheduled sections on recordClass SizeNot publishedCredits4PrerequisiteACCT 1A - Financial Accounting Transfers ToCSUDescriptionProvides intensive study of the principles and standards relevant to the audit and attestation function in the practice of public accountancy including audits and examination, reviews, and various agreed-upon engagements. Topics covered include accountants’ ethics and professional responsibility, accountants’ liability, risk measurement and assessment, evidence, and an introduction to internal control over financial reporting. This course provides exposure to the variety of auditing methods and techniques, including flowcharting, analysis, and understanding of accounting cycles and related control systems, analytical review of financial statements, and analytical tests for accounting estimates. May be offered in a distance-learning format. 