Business and Economics

Education Courses


Product Details

Auditing of Financial Statements – Formerly Introduction to Auditing (ACC-175) (ACC-375)
Various: distance learning format

Varies (self-study; self-paced)

March 2021 - Present.

Subject Area:
Business and Economics

Number of Credits:

Learner Outcomes:
Upon successful completion of this course, students will be able to: describe the facts, frameworks, and theories used in completing an audit; apply technical knowledge to analyze data and answer questions about the financial statement information; discuss the values that a licensed auditor must possess; detail the steps and tasks necessary to complete an audit; and contrast independence, objectivity, professional skepticism, and ethical behavior when conducting a high-quality audit.

Auditing of Financial Statements (ACC-375) is designed to provide knowledge about the theory and practice of financial statement auditing; Auditing is an assurance service used to provide better quality information to the company’s various decision-makers. This course will provide knowledge about the judgments commonly made by auditors when it comes to issuing an audit report. This course yields knowledge about how external audits provide the credibility necessary for financial statements to add value in the capital markets.

Credit recommendation:
In the upper division baccalaureate degree category, 3 semester hours in Business, Accounting, Auditing, or as a general elective (5/21).