ACCT 520 - Contemporary Issues in Auditing
3 semester hours
Prerequisite(s): ACCT 420 - Auditing and Assurance Services or its equivalent (This is an undergraduate course- please refer to the undergraduate catalog for course description).
Based on contemporary issues in auditing, comprehensive factual scenarios are used to discuss the Professional Roles of Independent Auditors. Topics examined include: internal control issues, use of analytical procedures and audit planning, auditing high risk accounts, large scale earnings manipulations schemes, coping with complex or unique client transactions, ethics, auditor independence and legal liability issues. Requires students to address actual situations that auditing practitioners have coped with in the past. Extensive research, group projects, oral presentations, and an audit risk analysis project are required.
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