This course may be used to meet the upper-level Business requirement. A study of the accounting problems arising from the formation, expansion, and liquidation of different forms of business organizations. A study of the theory and techniques of the attest function. Topics will include audit reports, professional ethics, legal responsibilities, internal control, audit work papers, examination of evidence, statistical sampling, electronic data processing and trends in auditing. Offered fall and summer terms.
Emphasis is placed on the origin, development and significance of such principles and concepts.
Offered spring 2001. Previous accounting courses are required and a systematic study of past CPA examination problems is undertaken in order to prepare students for the uniform CPA examination. Concentration is on the practice and theory sections of the examination. Students are assisted in fulfilling the application requirements for taking the examination. All students are expected to sit for the CPA examination following graduation.