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Schedule of Classes Course Description

John Jay College of Criminal Justice
Course Prefix: ACC                                     Course Number: 308                                    
Course Title: Auditing
Subject: Accounting
Minimum Credits: 3.0                                     Maximum Credits: 3.0                                     Hours per week: 3.0

COURSE DESCRIPTION:

This course is a study of the processes conducted by independent, internal and government accountants to provide auditing and assurance services on information provided by management. Theoretical concepts of materiality, audit risk, and evidential matter are explored, along with the auditor?s understanding of internal controls, with an emphasis on fraud prevention.

Prerequisite: ENG 102 or 201, ACC 307.
  
Start Date:    12/11/2009                         End Date: