Aug 11, 2022  
2020-2021 UMass Dartmouth Undergraduate Catalog 
2020-2021 UMass Dartmouth Undergraduate Catalog [Archived Catalog]

ACT 401 - Auditing

Credits 3
Lecture / 3 hours per week
Requirements: Prerequisite: ACT 311 with a grade of C or better; Business Majors only; Junior standing
A study of the audit function as performed by the outside public accounting firm. All stages are covered: planning the audit, gathering evidence, review of internal control provisions, development of working papers, analysis of accounts, preparation of statements, and final audit report. The ethics of the accounting profession are stressed throughout the course.