Loyola Marymount University Bulletin 2013-2014 [ARCHIVED CATALOG]
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ACCT 4160 Auditing and Assurance
4 semester hours
This course covers the Audit Profession and the responsibilities of the Auditor, Ethics and the role of other audit professions. It also covers the tools and techniques for conducting an audit, sampling techniques and
their application, the areas to be audited and the reporting requirements after an audit is completed. Discussions are also conducted on the requirements for audits of public companies under Sarbanes-Oxley (2002), the use of technology and its impact on the audit process.
Accounting majors only, except by permission of instructor and approval of Associate Dean.
Prerequisites: ACCT 3120 and , with a minimum grade of C (2.0), ACCT 3130 and ACCT 3140 .
Prerequisite(s): UG ACCT 3120 C and UG ECON 230 C and UG ACCT 3130 D and UG ACCT 3140 D
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