Course Description
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 7620
Non-Traditional Format
This course will be taught 95% or more online.
Prerequisite
ACCT 7540E
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.
