ACC5220

Auditing

The primary objective of this course is to introduce the basic concepts underlying the audit process, the process of collecting audit evidence and the required communications of the auditor.  A systematic approach will be taken with the primary emphasis on understanding why and how financial statement audits are performed.  A student will be introduced to the Generally Accepted Auditing Standards issued by the AICPA in the form of SAS’s and the PCAOB’s Auditing Standards.  The important emerging area of audit data analytics and data visualization will be addressed throughout the course.

ACC522

School of Business Admin.