ACCT500 Auditing (3 cr.)
Prerequisite(s): This course does not count toward the degree.
This course covers audit theory and practice. It emphasizes applying audit theories and procedures in the examination of a company’s financial statements by a certified public accountant. Other assurance, attestation and internal auditing services are also covered.
Upon completion of this course, students are expected to be able to do the following:
- Describe and apply auditing standards and understand the meaning of generally accepted auditing standards.
- Define internal control and understand its impact on the audit.
- Explain the relationship between audit evidence and audit risk and identify and explain the components of audit risk.
- Identify and apply audit methods and techniques used in practice today.
- Perform appropriate analytical procedures.
- Describe other important services that a certified public accountant can perform.
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