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Nov 23, 2024
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ACCT 233 - Auditing Theory
Semester Hours: 3
Periodically
The ethical, social, economic and political forces that have influenced the philosophy and conceptual foundations of auditing are covered in depth. Pronouncements by the American Institute of Certified Public Accountants, rulings by regulatory agencies and court decisions are analyzed. Standards that guide the auditor and the methodology used in conducting an audit are covered and illustrated. Audit sampling, the impact of computerized management information systems, and data analytics in auditing are also covered.
Prerequisite(s)/Course Notes:
ACCT 203 or approved equivalent or permission of the department chairperson. This course is open to BBA students in the second semester of their senior year provided that they have been admitted to either the MS or MBA program. Credit given for this course or ACCT 133, not both. Open only to matriculated graduate students in the Frank G. Zarb School of Business and in other schools at Hofstra where appropriate. See specific program requirements.
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