Apr 16, 2024  
Loyola Marymount University Bulletin 2015-2016 
Loyola Marymount University Bulletin 2015-2016 [ARCHIVED CATALOG]

ACCT 6160 Advanced Auditing

3 semester hours

This course examines advanced topics in financial statement auditing, such as: influence of capital market intermediaries, auditor litigation, due diligence of issues and clients, detecting errors and fraud, analytical procedures, impairment reviews, going-concern assessment, integrating substantive audit procedures with COSO, Sarbanes-Oxley prescribed reviews of internal controls over financial reporting, risk detection and assessment/quantification, and hands-on computer assisted audit tools and techniques (CAATTs).

Prerequisite: ACCT 4160  or equivalent.