Graduate Topics in Auditing

Catalog description

Prerequisite: ACCTNG 4435 ; a minimum GPA of 2.3 in all accounting courses at the 3000-level and above taken at UMSL. A study of advanced auditing and attestation issues, with an emphasis on operational auditing. Topics include professional ethics, risk analysis, internal control, fraud detection, analytical procedures, determining and assessing operational objectives, and reporting and implementing audit findings.