DANTES 2010

DANTES Independent Study Catalog


Explanation of Course Display

Footnote Codes: X = General Information, P = Prerequisite, C = Both, O = Different In-State & Out-of-State Tuition
In cases with an X Code & Not Available, contact the Institution for current book prices.

03.01.01 AUDITING

Institution Course Dept Course Number Course Title Level of Instruct Lessons Supervised Exams Media Support Code Credit Hours Tuition Special Fees Total Cost Foot Note Code
Postsecondary Courses
University of California - Extension BUS XB126 AUDITING U N/A 1 DI, IA 4 (S) $770.00 $0.00 $770.00 C
Footnote: Prerequisites: Accounting: Intermediate I X148 and II X149 or study equivalent to Financial Accounting I 121 offered on the UC Berkeley campus. Recommended: Accounting: Advanced I X152 and II X153 or study equivalent to Financial Accounting II 122 at UC Berkeley. Supervised final examination.
Course Description: Examines the concepts and problems in professional verification of financial and related information, including ethical, legal, and other professional issues, historical developments, and current concerns.

03.01.01 AUDITING

Institution Course Dept Course Number Course Title Level of Instruct Lessons Supervised Exams Media Support Code Credit Hours Tuition Special Fees Total Cost Foot Note Code
Postsecondary Courses
University of Northwestern Ohio AC 411 A Survey of Auditing B 10 4 CR, E, IA 3 (Q) $495.00 $0.00 $495.00 NA
Course Description: Students are introduced to attestation and auditing terminology, standards and reports. Indepth study of Generally Accepted Auditing Standards, types of acceptable reports, internal control investigation and working papers will be addressed.
University of Northwestern Ohio AC 412 Auditing for Fraud U 10 4 CR, E, IA 3 (Q) $495.00 $0.00 $495.00 NA
Course Description: Fraud examination (sometimes referred to as forensic accounting) will study such topics as fraud prevention, detection and investigation. Emphasis is placed on various accounting/ auditing skills including technology updates, interviewing, documents and record examination.
University of Northwestern Ohio AC 413 Auditing for Compliance U 10 4 CR, E, IA 5 (Q) $825.00 $0.00 $825.00 NA
Course Description: This is a more in-depth study of the auditing process to include risk management, evaluating internal control of financial reports, understanding the integrated audit process and an overview and analysis of the gathering of final evidence in the preparation of reports and financial statements.

03.01.01 AUDITING

Institution Course Dept Course Number Course Title Level of Instruct Lessons Supervised Exams Media Support Code Credit Hours Tuition Special Fees Total Cost Foot Note Code
Postsecondary Courses
Upper Iowa University BA 425 Auditing U N/A N/A E 3 (S) $849.00 $0.00 $849.00 C
Footnote: Prerequisite: BA 322 UIU uses MBS Direct as our textbook provider. Find current textbook prices at: www.mbsdirect.net and select Upper Iowa University and location Independent Study Program. The number of lessons and proctored exams varies by course and is subject to change with course updates. A 10% tuition discount is available to all DoD cardholders.
Course Description: This course provides an exploration of the concepts and principles applicable to an audit of financial statements. Topics will include the role of the auditor including professional standards, ethical and legal responsibility. Also included will be collection of audit evidence, the design of the audit procedure, various aspects of internal control, and demonstration of an elementary audit.

03.01.01 AUDITING

Institution Course Dept Course Number Course Title Level of Instruct Lessons Supervised Exams Media Support Code Credit Hours Tuition Special Fees Total Cost Foot Note Code
Postsecondary Courses
Indiana University BUS A424 AUDITING B 8 2 SG 3 (S) $591.18 $65.00 $656.18 P
Footnote: Prerequisite: A312.
Course Description: Online or Correspondence: Objectives of course are to provide students with an understanding of: (1) the auditing environment and professional ethics; (2) audit reports and the conditions under which alternatives are used; (3) basic auditing concepts; (4) audit evidence and documentation; (5) analytical reviews; (6) the audit risk model; (7) review and documentation of internal controls; (8) audits of cycles; (9) statistical sampling; and (10) audit objectives and audit procedures for mechanical systems. Emphasis is on the conceptual development of the subject matter, the nature of professional practice, and the technology of auditing.

03.01.01 AUDITING

Institution Course Dept Course Number Course Title Level of Instruct Lessons Supervised Exams Media Support Code Credit Hours Tuition Special Fees Total Cost Foot Note Code
Postsecondary Courses
Thomas Edison State College ACC 411-OL Auditing U N/A 1 CR, DI, IA 3 (S) $717.00 $0.00 $717.00 P
Footnote: It is advisable to have knowledge in a course equivalent to ACC-101 Principles of Financial Accounting with a grade of C or better to succeed in this course. Students are responsible for making sure that they have the necessary knowledge.
Course Description: This course provides students with the foundation needed to develop the skills required of an auditor. It focuses on the tools and processes necessary to complete an audit and includes a review of references and resources available on the Internet. The course provides familiarity with the skills necessary for auditors to make sound judgments and recommendations. Students review the auditing process in which substantive evidence is obtained and evaluated, and learn to develop and apply the tests necessary to document conclusions and position effectively and efficiently.

03.01.01 AUDITING

Institution Course Dept Course Number Course Title Level of Instruct Lessons Supervised Exams Media Support Code Credit Hours Tuition Special Fees Total Cost Foot Note Code
Postsecondary Courses
Mountain State University Accounting ACCT 345 Fraud Examination U 12 4 CR 3 (S) $250.00 $0.00 $250.00 P
Footnote: Prerequisite: ACCT 212.
Course Description: Examines concepts, techniques, and methodologies used in fraud discovery and documentation. Focus on accounting records and information, analytical relationships, and awareness of fraud penetration and concealment schemes common to whitecollar crime. This course description is subject to change including course learning outcomes and assessment criteria.
Mountain State University Accounting ACCT 410 Auditing U 12 4 CR 3 (S) $250.00 $0.00 $250.00 P
Footnote: Prerequisite: ACCT 331.
Course Description: The theory, standards, and procedures of auditing, including independent and internal auditing. This course description is subject to change including course learning outcomes and assessment criteria.

03.01.01 AUDITING

Institution Course Dept Course Number Course Title Level of Instruct Lessons Supervised Exams Media Support Code Credit Hours Tuition Special Fees Total Cost Foot Note Code
Postsecondary Courses
SUNY Empire State College BME 214024 Auditing U 8-10 n/a CD, CR, E, IA 4 (S) $828.00 $40.00 $868.00 X
Footnote: All courses are 15 weeks long with an average of 8-10 lessons. The type of media support varies. See course description.
Course Description: Undertake an in-depth analysis of auditing procedures. Emphasis is placed on various decision-making and judgment processes involved in auditing. Distinguish between different types of audit classifications and relate them to the current practice. Learn to understand the cost-benefit analysis involved in auditing decisions, perform an audit and build strong communication and reporting skills. Special attention is devoted to professional ethics, international auditing environment and legal and social responsibilities. Notes: students need EXCEL or equivalent spreadsheet software. Students planning to sit for the C.P.A. exam in the State of New York should discuss with their advisor or the Area Coordinator for Accounting the C.P.A. licensure requirements. This is one of the courses which must be taken in a registered licensure qualifying program. Prerequisite: Advanced Accounting or equivalent.

03.01.01 AUDITING

Institution Course Dept Course Number Course Title Level of Instruct Lessons Supervised Exams Media Support Code Credit Hours Tuition Special Fees Total Cost Foot Note Code
Postsecondary Courses
Liberty University ACCT 404 ACCT 404 - Auditing U 8 2 CA, CC, CD, CR, DI, E, IA, S, SG, ST 3 (S) $750.00 $0.00 $750.00 C
Footnote: ACCT 402
Course Description: A study of auditing standards and related auditing procedures. Topics include evaluation of internal control and preparation of the audit program, examination of financial statements and preparation of working papers, and auditors’ reports and opinions.

03.01.01 AUDITING

Institution Course Dept Course Number Course Title Level of Instruct Lessons Supervised Exams Media Support Code Credit Hours Tuition Special Fees Total Cost Foot Note Code
Postsecondary Courses
University of South Carolina ACCT C406 AUDITING I U 15 1 3 (S) $375.00 $0.00 $375.00 P
Footnote: Prerequisite: ACCT 404; Prerequisite or Corequisite: ACCT 405.
Course Description: Principles of auditing necessary to evaluate the integrity of accounting systems and financial reporting.

03.01.01 AUDITING

Institution Course Dept Course Number Course Title Level of Instruct Lessons Supervised Exams Media Support Code Credit Hours Tuition Special Fees Total Cost Foot Note Code
Postsecondary Courses
Adams State College BUS 407 Auditing U N/A N/A E, SG 3 (S) $375.00 $0.00 $375.00 P
Footnote: Prerequisite: Introduction to Accounting I & II; Intermediate Accounting I & II; Business Statistics
Course Description: Study of ethical standards, auditing standards, audit procedures, and evolution of internal control to learn how financial statements are examined and audit reports are prepared. Prerequisites: Intro to Accounting I & II, Intermediate Accounting I & II, Business Statistics.
 
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