acc546 | Graduate

Auditing

Explore by:

Get Started
or call us at
Get Started
or call us at
Request Info
or call us at

About:

About:

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 This course is available to take individually or To enroll, speak with an Enrollment Representative.

Course details:

Credits: 3
Continuing education units: XX
Professional development units: XX
Duration: 6 weeks

topic title goes here

    Audit Reporting and Required Communications

    • Describe audit sampling methods for tests of controls and substantive test of transactions.
    • Identify characteristics of audit evidence.
    • Evaluate the appropriateness of an audit report for a completed audit.

    Internal Control Evaluation

    • Describe an auditor’s responsibility for detecting and reporting fraud.
    • Analyze the relationship between internal controls and the audit process.
    • Evaluate internal control risks.
    • Explain the significant regulations and guidelines related to audits of internal control.

    Audit Programs for Current Assets and Liabilities

    • Design tests of controls, substantive tests of transactions, and analytical procedures for the sales and collection 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 acquisition and payment cycle.

    Audit Program for Other Business Cycles

    • Design tests of controls, substantive tests of transactions, and analytical procedures for the inventory and warehousing cycle.
    • Design tests of controls, substantive tests of transactions, and analytical procedures for the cash cycle.

    The CPA Profession and the Role of the Auditor

    • Identify professional standards for CPAs.
    • Explain the importance and demand for audit and other assurance services.
    • Analyze the auditor’s role in providing assurance.

    Planning the Audit

    • Explain audit objectives and  responsibilities.
    • Prepare plans for conducting an audit.
    Tuition for individual courses varies. For more information, please call or chat live with an Enrollment Representative.

    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.