ACC 640 Advanced Auditing (3 credits)

Hours: 3 classroom + 0 lab/studio
Prerequisite(s): ACC 500 or equivalent (as determined by the MAcc program director).
Taught: Fall only
Advanced knowledge concerning principles and practice of auditing, reading of auditing standards, analysis of cases involving auditing, and procedures in the conduct of an audit by a CPA; functions and responsibilities; internal control; statistical sampling; reporting; auditing electronic data processing systems; ethics, attestation reports, audit analytics, and CPA prep.
♦