ACC-415 Advanced Audit
Advanced Audit provides an in-depth analysis of current auditing issues, especially those involved in completing the audit: auditors' reporting responsibilities, internal control over reporting for public companies, the requirements of the Sarbanes-Oxley Act and auditing of information technology systems. In addition, the course focuses on compliance concepts and techniques, detailed attestation and review services, and the professional judgment process model for auditing financial statements. Recognized standards, such as the International Auditing Standards (IAS) and the Generally Accepted Government Auditing Standards (GAGAS), are discussed in detail.
Advisory: It is advisable to have knowledge in a course equivalent to ACC-411 Auditing with a grade of C or better to succeed in this course. Students are responsible for making sure they have the necessary knowledge. Working knowledge of Microsoft Excel is required.
Semester Hours: 3
Preview the Online Syllabus
(Please go to our bookstore, MBS Direct in order to view the correct materials for each course by semester as the contents of the actual online syllabus may differ from the preview due to updates or revisions)