ACC-4150 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 Standards of Auditing (ISA) 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-4110: 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.
Prerequisite
ACC-4110