Financial Statement Auditing

Financial Statement Auditing
Introduction to framework providing financial statement assurance; integrating accounting and business knowledge with concepts from other disciplines such as statistics and law; framework applied to major business cycles, providing specific knowledge in financial statement auditing.
ACC
406
 Hours4.0 Credit, 4.0 Lecture, 0.0 Lab
 PrerequisitesAdmission to SOA.
 Taught 
 ProgramsContaining ACC 406
Course Outcomes

Learning Outcomes

be able to identify, define and apply the key concepts related to the financial statement auditing process and the audit of internal control

Learning Outcomes

be able to combine their knowledge of the auditing process with analytical reasoning to reach justifiable auditing decisions.

Learning Outcomes

be able to develop audit strategies for several of the major financial statement cycles

Learning Outcomes

be able to identify, define and apply the basic concepts underlying professional ethics

Learning Outcomes

be able to perform basic audit analyses using software used in audit practice

Learning Outcomes

be able to identify and define the primary components of the environment in which auditors operate