Principles Of Auditing

Central Georgia Technical College

CourseACCT 2150

Introduces the student to the auditors’ responsibilities in the areas of professional standards, reports, ethics and legal liability. Students learn about the technology of auditing; evidence gathering, audit/assurance processes, internal controls, and sampling techniques. The specific methods of auditing the revenue/receipts process, disbursement cycle, personnel and payroll procedures, asset changes, and debt and equity are learned.

Credits

3 credits

Course Code

ACCT 2150