ACC405

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Internal Controls and Auditing

BusinessLDSBC - Ensign College

Course Lead

Brooke Linton

Course Description

This course is an introduction to auditing concepts, procedures, and standards. Students will learn about independent audits in accordance with generally accepted auditing standards as well as internal control systems and controls. Students will also learn about the environment in which audits are performed and the professional standards and ethics required. Auditing concepts of materiality and risk, types of evidence and documentation required, and business processes will be studied.

Credit Type

Fixed

Minimum or Fixed Credit

3

Semester and Block Offered at SLC Campus

Winter, Block 1, Spring, Block 2

Maximum potential student account charge (subject to change by semester). See Course Materials for details.

$85.00 (Auditing & Assurance Services 12th ed)

Will this course require CPT authorization for international students?

No