Advanced auditing topics with emphasis placed on the practical aspects of auditing financial statement transaction cycles and account balances. Students will complete a practice case, including the drafting of the audit report.
Athena Title
Audit II
Equivalent Courses
Not open to students with credit in ACCT 7545E
Prerequisite
ACCT 5200 or ACCT 5200H or ACCT 7200
Semester Course Offered
Offered fall and spring
Grading System
A - F (Traditional)
Student Learning Outcomes
By the end of this course, students will have a conceptual and technical understanding of the CPA's attest function.
By the end of this course, students will understand the framework for analyzing contemporary auditing and assurance issues.
By the end of this course, students will have developed their competence in research and communication skills.
Topical Outline
The current auditing environment and the auditor's role and responsibilities for financial reporting quality.
The critical role that ethics, professional judgment, and knowledge of the client's internal controls, business, and industry play in an effective audit.
The procedures and tools available to the auditor to perform an effective audit.
