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.
- 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 165,000 alumni worldwide.
Focus on one subject at a time — one month at a time — and finish your degree faster.
100+ Degree Programs
Choose from associate, bachelor’s, and master’s degrees, plus credentials and certificates.
On Campus or Online
Study when and where it’s convenient for you with evening, weekend, and 100% online classes.
Apply or transfer any time. Classes start monthly, and applications are accepted year round.
20+ Campus Locations
Attend class onsite at one of over 20 campus locations across California or in Nevada.
As a Yellow Ribbon school, we offer tuition discounts to servicemembers and dependents.