ACC-411 Auditing
Auditing is designed to provide students with the foundation needed to develop the skills required of an auditor. It focuses on the tools and processes necessary to complete an audit and includes a review of references and resources available on the internet. It also emphasizes the skills necessary for auditors to make sound judgments and recommendations. Students will review the auditing process by examining internal controls and audit evidence that helps auditors to render an opinion on the financial statements as a whole. Furthermore, students will learn to evaluate such controls and evidence in order to make a documented conclusion on the evidence reviewed. The role of a certified public accountant (CPA) on a certified audit engagement is covered in detail.
Advisory: It is advisable to have completed ACC-401: Advanced Accounting I or ACC-201: Intermediate Accounting I with grades of C or better, in order to succeed in this course. Students are responsible for making sure that they have the necessary knowledge. Working knowledge of Microsoft Excel is required
Prerequisite
ACC-201 or ACC-401