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Product Details

Advanced Auditing (ARC-202)
Location:
Various: distance learning format

Length:
Varies (self-study; self-paced)

Dates:
December 2021 - Present.

Subject Area:
Interior Design

Number of Credits:
3

Learner Outcomes:

Upon successful completion of the learning experience, students will be able to: explain the various theories and concepts concerning a drawing; summarize the techniques and discuss how audits exercise professional judgement and professional skepticism; describe audit issues in a business setting; outline the characteristics of a team player in an audit environment; explain the role that auditing plays in business organizations and in the economy; summarize basic auditing concepts: client acceptance and continuance, engagement planning, risk identification and containment, sampling, controls evaluation and testing, substantive testing, concluding the engagement and reporting; list AICPA and PCAOB professional standards; explain the AICPA Code of Professional Conduct and its application to the auditing profession; and describe the other than audit attestation services.

Instruction:

Advanced Auditing provides an intensive study of professional conduct, auditing standards, auditor’s liability, reports, and internal auditing. The course focuses on advanced auditing principles as related to publicly traded organizations, the general public, and the audit firm in general. The importance of ethical accounting practices will be emphasized throughout the course.

Credit Recommendation:

In the lower division baccalaureate/associate degree category OR in the upper division baccalaureate degree category, 3 semester hours in Accounting, Business, or Business Administration (5/23).


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