Temple University 3 credits ACCT
A study and critical appraisal of current auditing standards related to the examination of financial statements by an independent auditor. The significance of the audit report; the nature, accumulation, and evaluation of evidence for balances and transaction cycles; and the moral and ethical problems of the auditor are some of the topics covered. An introduction to the provisions of the Sarbanes-Oxley Act and assurance services also is provided. This is a writing intensive course. Students must earn a grade of C in this course if they are using it to fill the writing intensive course requirement for their degree.
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