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Accounting, Auditing, and Ethical Standards
ACCT E-130
Accounting, Auditing, and Ethical Standards (22413)
(Syllabus)
James F. White, MS, Assistant Dean for Finance, Massachusetts Institute of Technology.
Course tuition: graduate credit $1,725. Limited enrollment.
Spring term:
Mondays beginning Jan. 26, 7:35-9:35 pm, Sever Hall, Room 203.
In today's accounting climate it is important that managers at all levels understand the auditing process, including the theory, philosophy, and practice of auditing and the ethical implications of auditing decisions. Topics include generally accepted auditing standards; systems of internal control; tests of compliance; transaction sampling; quality and reliability of information for decision making; the concepts of audit risk, materiality, and evidence; frameworks for the rules of conduct and the code of professional conduct; and information technology applied to internal control. Prerequisite: ACCT E-100 helpful but not required. (4 credits)