2013 - 2014 Combined Catalogs of the Colleges

Course Descriptions for ACNT 2372


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These Course Descriptions display the changes made after the original publication on May 28, 2013.
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ACNT 2372 (3 Credit Hours)
Offered at MVC

Advanced Auditing Forensic Accounting in Family Law
This is a Local Need Course.
Prerequisite: ACNT 2331. ACNT 1305 and ACNT 1371 or ACNT 1375.
Course Description: Advanced-level of external auditing issues and practice. The focus is on current issues facing the auditing professions with emphasis on the challenges facing the audit practitioner in the foreseeable future. Emerging issues in auditing are identified and analyzed using audit concepts. Topics may include auditing theory and research, economic function of audits, professional standards, malpractice, securities regulation, statistical sampling and computerized auditing. Cases, readings, individual research and discussion. Comprehensive presentation of common financial challenges and problems found in divorce engagements. Course will cover community property, separate property, and management of family law case, tracing, business valuation and division of property. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as a business-related 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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