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CRC19: Courses

ACCT 107 Auditing

Units: 3

Hours: 54 hours LEC

Prerequisite: ACCT 301 with a grade of "C" or better

Advisory: ACCT 103

The course focuses on procedures and practices used in the verification of financial statement balances and accounting records. External auditing functions are emphasized. The types of audits and auditing occupations, as well as the legal liabilities of the auditor are discussed.

Student Learning Outcomes

Upon completion of this course, the student will be able to:

SLO 1: DEMONSTRATE AN UNDERSTANDING OF PROFESSIONAL ETHICS AND AUDITOR LIABILITY.