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Cleveland State University Course Info

Cleveland, Ohio

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Course Info

Search for courses by clicking on letters of the alphabet or by using a search bar. Explore course description, number of credits required and course sequences to satisfy graduation requirements.


ACT 622

Attest Function

Theory of the auditing function and its relationship to professional standards, ethics, internal control systems, nature of evidence, field work, methodology, and types of opinions. Closed to students who have completed ACT 451. (With the successful completion of an equivalent course, this course will be waived and an additional accounting course at the 600-level will be required.)

Units: 3.0

Prerequisites:
ACT 532 - Intermediate Accounting II