ACC 554 Financial Auditing

This course emphasized the philosophy, ethics and environment of the auditing profession and the attest function. An analytical framework for auditing is presented which includes auditing standards, professional conduct, legal liability and audit risk. The auditor's decision process in evaluating internal controls, materiality, audit sampling and accumulating evidence for the audit is presented. Other attestation and assurance services are covered. Includes a designated accounting research component. Fulfills writing-intensive requirement. This course is offered only to MS Accounting students and students with special approval from the Accounting graduate program coordinator. Prerequisite: ACC 322 or ACC 552.

Credits

3