Prerequisites: Sophomore standing; minimum grade of "C-" in ACCT 311.
Topics include: audit and other reports, statistical sampling in auditing, attestation standards, reporting on future-oriented information, accountant's legal liability, Securities & Exchange Commission practice, professional ethics and using technology in auditing.
Outcomes: Students will be familiar with issues under the AICPA Code of Professional Conduct, pronouncements of the Public Companies Accounting Oversight Board, the Sarbanes-Oxley Act, federal securities laws, and cases relating to CPA malpractice; Students will have a thorough professional knowledge of CPA reports on financial statements and special reports; Students will also learn how to apply statistical sampling in auditing.
Topics include: audit and other reports, statistical sampling in auditing, attestation standards, reporting on future-oriented information, accountant's legal liability, Securities & Exchange Commission practice, professional ethics and using technology in auditing.
Outcomes: Students will be familiar with issues under the AICPA Code of Professional Conduct, pronouncements of the Public Companies Accounting Oversight Board, the Sarbanes-Oxley Act, federal securities laws, and cases relating to CPA malpractice; Students will have a thorough professional knowledge of CPA reports on financial statements and special reports; Students will also learn how to apply statistical sampling in auditing.