ACC 870 - Advanced Auditing

3 Credit(s) This course continues on from ACC 407 - Auditing Theory and Practice - or an equivalent course - by implementing the auditing principles, standards, procedures and practices learned in the first auditing course and applying them in case analysis. This class will use cases of past audit failures that will require students to spend considerable amount of time on researching auditing standards. Additional topics include the integrated audit of financial statements and internal controls; continuous auditing; other assurance services; auditing of computer-based systems; auditing software and computer auditing techniques used to evaluate accounting system controls and test accounting data integrity. Three lecture hours per week.
Pre-requisites: Matriculation into the MSA program or permission of Program Coordinator.