Auditing –


(3 credits)

This course will cover the standards, concepts, and principles related to auditing theory and practice. This course will provide students with the skills necessary for effective decisions regarding auditing, financial reporting, and ethics issues that face organizations.
This graduate-level course is weeks. This course is available as part of a degree or certificate program. To enroll, speak with an Enrollment Advisor.

The CPA Profession and the Auditor's Role

  • Analyze the importance of ethics in the auditing process.
  • Critique current auditing standards.
  • Assess the role of auditing in reducing information risk for decision makers.
  • Examine the CPA profession and licensing requirements.

Substantive Testing II

  • Design substantive audit procedures for detecting errors and fraud.
  • Develop tests of controls and substantive procedures for selected transaction cycles.

Substantive Testing I

  • Assess risks inherent to selected transaction cycles.
  • Explain the process and benefits of audit sampling.

Planning the Audit

  • Recommend ways to mitigate engagement risk and audit risk.
  • Perform preliminary analytical procedures.
  • Prepare a basic audit program.
  • Analyze elements of the audit planning process.

Internal Control Evaluation, Employee Fraud, and Cash

  • Recommend procedures for detecting employee fraud concerning cash.
  • Recommend controls to prevent and detect financial misstatements.
  • Assess internal control limitations and risks.
  • Evaluate manual and computerized control activities.

Audit Reporting and Required Communications

  • Evaluate the role of ethics in audit reporting.
  • Create appropriate reports to communicate audit findings.
  • Compare and contrast the various audit reports.
  • Evaluate the sufficiency of audit evidence.

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