ACCT 7108X Auditing Concepts, Standards, and Procedures

30 hours plus conference; 3 credits

Examination of theory and philosophy underlying verification of financial data. Changing standards and new levels of legal and moral responsibility. Role of control and supervisory agencies. Application of statistical methodology to the audit function. (Not open to students who have completed Economics 708X.)

Prerequisite: admission to the accounting specialization or permission of the chairperson or the chairperson's designee.

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The City University reserves the right, because of changing conditions, to make modifications of any nature in academic programs and requirements of the university and its constituent colleges without advanced notice. Students are advised to consult regularly with college and department counselors concerning their programs of study.



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