http://www.phoenix.edu
Auditing –
acc546
(3 credits)
In this course, students focus on the auditing practice performed by public accountants. Topics include the CPA profession and the auditor’s role, planning the audit, audit reporting and required communications, evaluating internal controls, audit programs for current assets and liabilities, and audit programs for other business cycles.
This graduate-level course is 6
weeks.
To enroll, speak with an Enrollment Advisor.
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Audit Program for Other Business Cycles
- Design tests of controls, substantive tests of transactions, and analytical procedures for the cash cycle.
- Design tests of controls, substantive tests of transactions, and analytical procedures for the inventory and warehousing cycle.
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Audit Programs for Current Assets and Liabilities
- Design tests of controls, substantive tests of transactions, and analytical procedures for the acquisition and payment cycle.
- Design tests of controls, substantive tests of transactions, and analytical procedures for the payroll and personnel cycle.
- Design tests of controls, substantive tests of transactions, and analytical procedures for the sales and collection cycle.
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Internal Control Evaluation
- Analyze the relationship between internal controls and the audit process.
- Evaluate internal control risks.
- Describe an auditor’s responsibility for detecting and reporting fraud.
- Explain the significant regulations and guidelines related to audits of internal control.
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Audit Reporting and Required Communications
- Describe audit sampling methods for tests of controls and substantive test of transactions.
- Evaluate the appropriateness of an audit report for a completed audit.
- Identify characteristics of audit evidence.
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Planning the Audit
- Prepare plans for conducting an audit.
- Explain audit objectives and responsibilities.
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The CPA Profession and the Role of the Auditor
- Analyze the auditor’s role in providing assurance.
- Explain the importance and demand for audit and other assurance services.
- Identify professional standards for CPAs.
- The University of Phoenix reserves the right to modify courses.
- While widely available, not all programs are available in all locations or in both online and on-campus formats. Please check with a University Enrollment Advisor.
- Transferability of credit is at the discretion of the receiving institution. It is the student’s responsibility to confirm whether or not credits earned at University of Phoenix will be accepted by another institution of the student’s choice.
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