2023-2024 Graduate Catalog


500

ACCT 549 Auditing

This course will introduce students to the procedures and standards of public accountants in the auditing profession. Emphasis will be on risk and substantive testing, auditor’s working papers, internal control, substance of audit reports and data analytics. Audit memos will be completed to integrate the Accounting Standards Codification into the audit process.

Credits

3

Prerequisites

ACCT 326

ACCT 597 Topics

 Each course offering may be a different topic related to accounting.
Example Topics and descriptions include
Fraud Examination - Fraud exists in every industry; thus, this course will look at fraud from the whole business perspective. Fraud can cost your business anywhere from a couple hundred dollars to a couple billion dollars. This course will uncover the techniques that were used to commit these frauds and the preventions that can be put in place to stop fraud before it occurs. This course will include analysis and discussion of cases from industry along with learning the terminology and computations of fraud examination.
Emerging Technologies – Technology is more entwined with accounting than ever before. This topic section will discuss the new technologies that are part of the accounting industry’s evolution. The type of technologies discussed will be identified in the term the class is taught.

Credits

3