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    Cleveland State University
   
 
  Dec 11, 2017
 
 
    
Graduate Catalog 2015 - 2016 [ARCHIVED CATALOG]

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ACT 632 - Auditing Standards & Techniques

(3 credits)
Prerequisites: ACT 555 or ACT 622. Critical analysis of techniques used in auditing; interrelation of audit standards, procedures, principles, and techniques; trends and developments in the profession of public accounting; report forms; contents, certificates, and comments; auditors? rights and responsibilities; published corporation reports; requirements of the American Institute of Certified Public Accountants, the Securities and Exchange Commission, and other regulatory agencies; and case studies.


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