Searching…

University Catalog

Print Page



ACCT 614. Advanced Auditing

Credits: 3
Department: Accounting
Description: Advanced auditing theory and practice, emphasizing audit standards, audit evidence, internal controls, auditors' reports and professional ethics, sampling, accountants' liability, and audit programs.
Semester Offered: DEMAND
Grading Method: ABCDF
Permissions: Permission of department

Student Learning Outcomes

1. Students will be able to interpret and use professional auditing standards (U.S. GAAS)
2. Students will be able to examine and appraise financial and non-financial audit evidence
3. Students will be able to evaluate internal controls and incorporate the additional management responsibilities required by the current legislation and Auditing Standards.
4. Students will be able to create auditors reports
5. Students will be able to explain and demonstrate professional ethics
6. Students will be able to perform audit sampling techniques and interpret results
7. Students will be able to identify conditions that lead to frauds and recognize accountants' liability
8. Students will be able to design audit programs for financial statement audits






The contents in this catalog and other university publications, policies, fees, bulletins or announcements are subject to change without notice and do not constitute an irrevocable contract between any student and St. Cloud State University.