acc492 | undergraduate
Contemporary Auditing II
topic title goes here
Revenue and Payroll Cycles
- Evaluate test of controls, substantive tests of transactions, analytical procedures, and tests of account balances for revenue and payroll related accounts.
- Evaluate the types of transactions, documents, and key internal controls for the revenue and payroll cycles.
Purchasing and Inventory Cycles
- Evaluate the types of transactions, documents, and key internal controls for the purchasing and inventory cycles.
- Develop audit procedures that include substantive tests of transactions and tests of account balances for the inventory cycle.
Substantive Testing of Current and Long-Term Assets, Long-Term Liabilities, and Equity
- Evaluate key internal controls for current assets, long-term assets, long-term liabilities and equity.
- Develop audit procedures that include substantive tests of transactions and tests of account balances for current and long-term assets, long-term liabilities, and equity.
- Analyze the results of test of controls, substantive tests, analytical procedure results, and tests of account balances.
Issuing the Audit Report
- Identify types and purposes of audit reporting.
- Explain the reasons why an auditor would express an opinion other than unqualified on the financial statements.
- Identify the final steps in the completion of an audit.
Auditorâ s Professional Ethics and Legal Liability
- Explore the role of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct.
- Examine the auditorâs legal liability.
Please ask about these special rates:
Teacher Rate: For some courses, special tuition rates are available for current, certified P-12 teachers and administrators. Please speak with an Enrollment Representative today for more details.
Military Rate: For some courses, special tuition rates are available for active duty military members and their spouses. Please speak with an Enrollment Representative today for more details.
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 Representative.
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.