ACCT 4510J Auditing
This course focuses on the fundamental concepts and principles underlying the examination of the financial statements by the independent public accountant. Topics covered in the course include the theory and the philosophy of auditing, the professional standards and/or regulations by the various governing bodies, the evaluation of evidential matter and the system of internal control, professional ethics, legal obligations of reporting companies and auditors, audit reporting, and the introduction of auditing technology. (Previously NJCU Course ACCT-451)