Description: This course focuses on advanced auditing principles as related to publicly traded organizations, the general public, and the audit firm in general. This course is a case-based course that has selected key real-life cases, and these cases will be collectively discussed in three broad areas; (i) ethics and audit litigation (ii) audit planning and internal control structure, and (iii) substantive testing and external reporting. For each case, the presentation and class discussion will incorporate the related accounting principles and the appropriate auditing standards (PCAOB, AICPA, IFRS, FASB). Letter grade only.
Sections offered: Fall 2021
Prerequisite: Admission to Master of Business Administration program (MBA) or ACC 480 with a grade of B or better