New York University 3 credits Accounting
In today's accounting environment it is critical that employees at all levels understand the auditing process, including the theory, philosophy, and practice of auditing and the ethical implications of auditing decisions. This course provides an understanding of the history and regulatory environment of the auditing profession and the philosophy of the auditing process, thus providing students with the skills necessary for effective decision-making in regard to auditing, financial reporting, and ethics. Critical thinking and communication skills are developed through a variety of means including case analyses, qualitative and quantitative problem solving, regulatory interpretation and the use of information technology tools. Prerequisites: ACCT-UB 3 OR ACCT-UB 9003.
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