Auditing Theory and Practice

Catalog description

Auditing theory pertaining to the regulatory environment, risk assessment, internal controls, materiality, computerization, analytical procedures, sampling, fraud, ethics, and professional responsibilities. ACCT 504 Auditing Theory and Practice (3) This course provides in-depth coverage of the theory and practice of auditing. Topics may include the regulatory environment, risk assessment and planning, internal controls, materiality, computerized auditing, analytical procedures and sampling, accounting fraud, ethics and professional responsibilities. Students are expected to apply professional judgment in practical applications of course concepts, building on technical knowledge acquired in undergraduate accounting coursework.