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2023 - 2024 Dallas College Catalog

2023 - 2024 Catalog
Course Descriptions for ACNT 2378

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Course Number: ACNT 2378 (3 Credit Hours)
Listed by Campus(es): MVC, NLC

Course Title: Financial Statement Auditing Theory

This is a Local Need Course.
Prerequisite Recommended: ACNT 1374 (or equivalent) or concurrent enrollment in ACNT 1374.
Course Description: This course focuses on the basic concepts, philosophy, standards, procedures, and practices of auditing. Topics include generally accepted auditing standards, the role of the independent auditor, professional conduct and ethics, auditors' reporting responsibilities, risk assessment and internal controls. (3 Lec.)



ACGM (Lower-Division Academic Course Guide Manual) Courses

Designated by the Texas Higher Education Coordinating Board for general academic transfer among community, state, and technical colleges in Texas; and state public four-year colleges and universities as freshman and sophomore general education courses.


WECM (Workforce Education Course Manual) Courses

Designated by the Texas Higher Education Coordinating Board as workforce education (technical) courses offered for credit and CEUs (Continuing Education Units). While these courses are designed to transfer among state community colleges, they are not designed to automatically transfer to public four-year colleges and universities.