Apr 30, 2024  
2022-2023 School of Graduate Studies Catalog 
    
2022-2023 School of Graduate Studies Catalog [ARCHIVED CATALOG]

ACC 711 - Auditing Service

3 Credit(s) The course provides an in-depth study of financial statement auditing principles and concepts. In addition to auditing theory, the course covers the verification of records, the valuation and analysis of accounts, the documentation of the auditor’s work, and the selection of the appropriate audit report. Students will learn PCAOB auditing standards and to determine what constitutes appropriate accounting choices. The responsibilities of the auditor, the audit committee, and management, are also examined. Three lecture hours per week. Waived for students with an undergraduate degree in accounting.
Pre-requisite: ACC 700  or ACC300.