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.


Why Choose National University?

We’re proud to be a Veteran-founded, San Diego-based nonprofit. Since 1971, our mission has been to provide accessible, achievable higher education to adult learners. Today, we educate students from across the U.S. and around the globe, with over 230,000 alumni worldwide.

Four-Week Courses

Focus on one subject at a time — one month at a time — and finish your degree faster.

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Study when and where it’s convenient for you with evening, weekend, and 100% online classes.

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Apply or transfer any time. Classes start monthly, and applications are accepted year round.

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Attend class and learn onsite at one of over 20 locations in California.

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As a Yellow Ribbon school, we offer tuition discounts to servicemembers and dependents.