2024-2025 Graduate Catalog


ACCT 549 Auditing

This course will introduce students to the procedures and standards of public accountants in the auditing profession. Emphasis will be on engagement planning and audit evidence, audit risk model and inherent risk, risk assessment and design of substantive testing, concepts of internal control, and analyzing public and private company audit reports. Data analytics are also incorporated through the use of current real-world software. Audit memos will be completed to integrate the Accounting Standards Codification into the audit process.

Credits

3

Prerequisite

ACCT 326

Offered

Every other Fall, even years