ACCT 6348 Advanced Auditing
This course provides advanced and graduate accounting students an in-depth look at the major topics in auditing from practical as well as theoretical and philosophical perspectives. These topics include such issues as the problems raised by e-commerce, the auditor’s responsibility with regard to fraud, risk assessment and internal control, working with audit committees, non-audit attest and assurance services, auditor independence, client acceptance and retention, and auditor’s liability. The course emphasizes development of the auditor’s skill in conducting research through such sources as the AICPA’s Statements on Auditing Standards, SEC litigation releases, state and Federal case law, and PCAOB regulations.
Cross Listed Courses
Cross-listed with ACCT 7348