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ACC651M Auditing Procedures

Lead Faculty: Dr. Joyce Ellis

Course Description

The second in a two course sequence. Auditing procedures (compliance and substantive) for cash, receivables, inventory, payables, long-term debt, equity balances and related income statement accounts. Writing of auditor's reports, including special reports, and review/compilation reports in accordance with AICPA standards.

Learning Outcomes

  • Assess and resolve deficiencies that may be present in financial statement audit reports and other types of reports commonly prepared by CPAs.
  • Analyze one or more cases that involve the evaluation of internal control.
  • Analyze one or more cases that involve risk assessment and resolution of client issues.
  • Analyze one or more cases that involve accounting fraud, litigation and auditor liability.
  • Analyze one or more cases that involve the assessment of information technology controls.
  • Research a topic related to the audit of financial statements or management fraud relating to financial reporting, and write a paper with appropriate content and format.