ACCT 460. Auditing Principles and Analytics (3)

Prerequisite: Grade of “C” or higher in ACCT 351. This course covers the field of auditing and assurance services and the related decision-making processes. Topics include the nature and scope of an audit engagement, requirements for audit documentation, quality control; planning an audit, audit procedures, audit sampling techniques, account cycles, understanding an entity’s environment and internal controls, risk assessment, and materiality. The course will employ data analytics applications and case studies requiring preparation of audit work papers and research in audit standards.