Apr 20, 2024  
Reynolds Community College Catalog 2022-2023 
    
Reynolds Community College Catalog 2022-2023 [ARCHIVED CATALOG]

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ACC 241 - Auditing I

Credit Hours: 3
Presents techniques of investigating, interpreting, and appraising accounting records and assertions. Studies internal control design and evaluation, evidence-gathering techniques, and other topics. Develops an understanding and appreciation of the philosophy of the audit process and its practice. Focuses on issues relevant to an external auditing professional, such as audit risk analysis, planning of audit engagements, internal controls, and substantive testing. Presents the preparation of audit working papers supporting an examination of the financial records and internal control procedures of an enterprise. Covers the report and opinion of the auditor to management, stockholders, and considers the ethical and legal responsibilities of the auditor.

Lecture Hours: Lecture 3 hours per week.
Semester(s) Offered: Spring Only



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