ACCT 5410 - Audit — Investigative Process

3 hours

The investigative process known as auditing is covered. Typical topics include professional issues, ethical responsibilities, the auditor’s role in society, audit planning, the evaluation of evidence pertaining to internal controls and account balances, and the auditor’s consideration of fraud. Audit cases and short essays allow students to improve their technical auditing skills, their understanding of professional and ethical issues, and their understanding of current issues in practice.

Prerequisite(s): ACCT 4100 and ACCT 4400.