ACCT 5160 Auditing
3 semester hours
This course covers the audit profession, including the responsibilities of the auditor and the role of the regulatory bodies in maintaining the accountability of the accounting profession. It places heavy emphasis on the financial statement audit, the audit of an entity’s internal controls over financial reporting, the identification of financial statement reporting risks and the auditor’s response to those risks using methodologies, tools, and techniques. In addition, this course covers important and/or required auditor activities and communications in connection with an audit of an entity’s financial statements, including the content of the various audit report options.
Graduate standing, or MSA 4+1, or MST 4+1, required.