acc491 | undergraduate
Contemporary Auditing I
topic title goes here
Auditing and Assurance
- Identify the organizations that affect the public accounting profession.
- Compare and contrast auditing, attestation, and assurance service standards.
- Describe the elements of Generally Accepted Auditing Standards.
- Explain the Sarbanes-Oxley Act and its application to audits.
- Explain the nature and functions of auditing.
Materiality, Audit Risk, and Evidence
- Explain the application of materiality, audit risk, and evidence to an audit.
- Explain how an auditor assesses an entityâs business risks.
- Analyze the types and reliability of audit evidence.
- Prepare an engagement letter.
- Formulate audit objectives based on financial statements and management assertions.
Audit Planning and Internal Controls
- Assess control risk.
- Use the auditing analytical procedures.
- Identify the components of internal control.
- Analyze tests of controls.
Statistical Tools for Auditing
- Explain the importance of sampling techniques in an audit.
- Perform sampling tests.
- Evaluate the results of an audit conducted through the use of statistical sampling.
- Justify the use of statistical and non-statistical sampling when conducting an audit.
Internal Controls and Information Technology
- Explain the effect of IT on internal controls.
- Identify computer-assisted audit techniques.
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