External Auditing

Catalog description

An introduction to emerging professionals and perspective certified public accountant (CPA) candidates to the basics and fundamentals of external auditing. Topics include risk and responsibilities related to the American Institute of Certified Public Accountants (AICPA) and the Public Company Accounting Oversight Board (PCAOB) auditing standards internal control, fraud, professional liability, audit sampling, analytics to examine evidence on balance sheet and income statement accounts, audit reports and opinions. CPA candidates will be better prepared for the audit portion of the Uniform CPA exam as well as entry level accounting audit and assurance positions.