Course: ACCT 460. Auditing Principles and Analytics (3)
Prerequisites: Grades of “C” or higher in ACCT 351 and ACCT 351COM; Upper Division Writing Proficiency Exam (UDWPE) score of 8 or higher. The purpose of this course is to acquaint students with auditing and assurance services and the related decision-making processes to prepare for a career in financial statement auditing. The course will cover, among other topics, professional standards issued by the AICPA and PCAOB, ethics, legal liability, internal control, management and employee fraud, planning an audit, audit procedures, audit sampling techniques, and account cycles. The course will employ data analytics work using Computer-Assisted Audit Techniques (CAATs), and case studies requiring preparation of audit work papers and research in audit standards. Available for graduate credit.