Overview
Description
This course provides an overview of the auditing concepts and professional responsibilities, with a focus on the role of information technology (IT) and emerging modern technologies in audit processes and risks. Per University policy this course may be repeated only once for credit.
Requirements
Prerequisites
- Admission to the online MAcc program
- ACC 702 with a “C” or better
- ACC 705 with a “C” or better
ACC 702ACC 705
Original catalog text
Prerequisites
Prerequisite(s): Admission to the online MAcc program; ACC 702 with a “C” or better; ACC 705 with a “C” or better.
Units
Lecture3
Catalog Details
Offering
Offered: Every Fall
Terms
fall
Restrictions
Admission to the online MAcc program
Attributes
StandardRepeatable up to 3 credits
Learning Outcomes
- explain the core concepts and professional standards of auditing, including ethical principles, audit objectives, evidence, documentation, and reporting.
- identify and assess the risks and materiality of an audit engagement, and design appropriate audit procedures and tests to address them.
- evaluate the design and effectiveness of internal controls in an organization and understand the role and impact of information technology on internal controls and audit risks.
- utilize innovative technology in audits.