Auditing & Assurance

Catalog description

This course is designed as a discussion-based seminar and case analysis to provide graduate students with an understanding of auditing theory, practice, and research methods. This course continues from the undergraduate auditing course by implementing the auditing principles, standards, procedures, and practices learned in that course and applying them in case analysis. Topics include research of professional accounting and auditing standards, technical memo writing, professional ethics, professional judgment, sampling, forensic examinations, integrated audits, quality control reviews, assurance services, and other contemporary issues in auditing.