Nov 22, 2024
OHIO University Undergraduate Catalog 2010-12

ATCH 241 - Auditing Procedures


Study of purposes and scope of audits including audit objectives, professional ethics, audit files and working papers, legal responsibilities, internal control, tests of transactions, audit procedures and disclosure requirements, and preparation of audit reports.

Prerequisites: ATCH 205 & 225
Credit Hours: 4
Repeat/Retake Information: May be retaken one time excluding withdrawals, but only last course taken counts. Note: Effective Summer Quarter 2010-11 (June 2011) any non-repeatable course may be retaken two times excluding withdrawals, but only last course taken counts.


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