Advanced Auditing

Catalog description

This course provides an in-depth analysis of current auditing issues, including: auditor’s reporting responsibilities, internal control over reporting for public companies, the Sarbanes-Oxley Act and auditing of information technology systems. The course also focuses on compliance concepts and techniques, detailed attestation and review services, and the professional judgment process model for auditing financial statements. The International Auditing Standards (IAS) and the Generally Accepted Government Auditing Standards (GAGAS) are discussed in detail.