SUNY Oneonta

ACCT 337 Auditing


Concepts, principles and pronouncements of the Auditing Standards Board applied to the independent auditor’s attest and assurance function—an examination of a company’s financial statements for the purpose of expressing an opinion as to whether they are presented fairly in accordance with generally accepted accounting principles. Primary topics covered are: types of audit opinions; professional ethics; legal responsibility; planning the audit; risk exposure, analysis, and management; audit evidence. A great deal of emphasis is placed on understanding and applying analytical and substantive tests and procedures to support the audit objectives for transaction cycles and account balances. Also, covered is the reporting function for compilations, reviews, and other special engagements. Computer applications, written and oral communication skills are an integral part of this course. Required written assignments focus on cases, course content, preparing professional memoranda, internet based research and analysis, and other writing assignments as determined by the instructor. Offered Spring only.

Prerequisites: SrS, ACCT 335 and 232 or 312 both with a "C" or better, and PACC major.

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