Jul 15, 2024  
OHIO University Undergraduate Catalog 2024-25 
OHIO University Undergraduate Catalog 2024-25
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ATCH 2410 - 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.

Requisites: ATCH 2250
Credit Hours: 3
Repeat/Retake Information: May be retaken two times excluding withdrawals, but only last course taken counts.
Lecture/Lab Hours: 3.0 lecture
Grades: Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Learning Outcomes:
  • To comprehend a variety of miscellaneous accounting topics.
  • To prepare and analyze complex financial statements.
  • To understand accounting issues, as well as, the legal and regulatory aftermath.
  • To understand analytical procedures.
  • To understand the basic terminology inherent in preparing financial statements and audit reports.
  • To understand the differences between auditing and accounting, and how auditing fits in to the overall accounting profession.
  • To understand the tasks involved in the audit of specific accounts.

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