Advanced Auditing

Catalog description

The goal of this course is to advance knowledge in contemporary issues in auditing and in auditing research and case analysis. The focus includes implementing the auditing principles, standards, procedures, and practices, and applying them in case analysis. Topics comprise integrated auditing of financial statements and internal controls; continuous auditing; assurance services on nonfinancial information; auditing of computer-based systems; emphasis on auditing software and computer auditing techniques used to evaluate accounting systems controls and test accounting data integrity; forensic accounting and fraud detection; and the nature and use of expert systems in accounting with emphasis on their use as an audit tool.