ACCT 422 - Financial Report and Analysis

Credits: 3

Provides an understanding of the regulatory environment in which financial reporting and auditing take place in the USA. The course examines changes in the auditing profession over the past 25 years that contributed to the ethical and professional lapses associated with a number of financial failures (Enron, WorldCom, etc.), ethical challenges facing CPAs, current controversial issues in financial reporting, and an introduction to fraud auditing and forensic accounting. Prerequisite(s): ACCT 415 (may be taken concurrently with consent of instructor). Lab Fees: F

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