2013 - 2014 Combined Catalogs of the Colleges

Course Descriptions for ACNT 2371


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These Course Descriptions display the changes made after the original publication on May 28, 2013.
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ACNT 2371 (3 Credit Hours)
Offered at MVC

Management Auditing and Control SEC Accounting and Auditing, Registration and Reporting
This is a Local Need Course.
Prerequisite: ACNT 2331. ACNT 1374.
Course Description: Topics include internal audit standards, internal controls, risk assessment, evidence, documentation and communications. Auditing techniques including sampling and use of systems-based audit techniques. . Review of ethics, emerging issues and industry specific matters. Legal, institutional and economic implications of being a U.S. public company. An examination of the interrelationships between accounting and government with particular emphasis on the effects of SEC regulations on accounting practices and reporting. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper division accounting course for the uniform Texas CPA exam. (3 Lec.)

* Note: This Course Description includes updates that were added after it was originally published on May 28, 2013. (Original) | (Current)




Academic Courses
Designated by the Texas Higher Education Coordinating Board for transfer among community colleges and state public four year colleges and universities as freshman and sophomore general education courses.

WECM 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.


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