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2009 - 2010 Catalog (Archived)
Course Descriptions for ACNT 2372
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ACNT 2372 Advanced Auditing (3) New course added May 10, 2010
This is a Local Need Course.
Prerequisite: ACNT 2331.
Advanced-level of external auditing issues and practice. The focus is on current issues facing the auditing professions with emphasis on the challenges facing the audit practitioner in the foreseeable future. Emerging issues in auditing are identified and analyzed using audit concepts. Topics may include auditing theory and research, economic function of audits, professional standards, malpractice, securities regulation, statistical sampling and computerized auditing. Cases, readings, individual research and discussion. (3 Lec.)
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Academic Courses
Designated by the Texas Higher Education Coordinating Board for transfer among community colleges and state public four year colleges and universities as freshman and sophomore general education courses.
WECM Courses
Designated by the Texas Higher Education Coordinating Board as workforce education (technical) courses offered for credit and CEUs (Continuing Education Units). While these courses are designed to transfer among state community colleges, they are not designed to automatically transfer to public four year colleges and universities.
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