AC 411 Auditing

This course, AC 411 Auditing, focuses on the methodology for examining public company financial statements in an attest function engagement according to generally accepted auditing standards. The course covers audit planning, risk assessment, tests of internal controls, substantive testing of transactions, audit opinions and report writing, ethics and the legal liability of the independent auditor. Students will learn to apply the concepts and techniques underling the auditing profession that are essential to the competent performance of a professional audit.

Credits

5

Prerequisite

AC 303 Intermediate Accounting III