ACCT 520 - Advanced Auditing Theory

Credit(s): 3
Lecture: 3
Non-Lecture: 0

This course is a study of audit theory and the application of that theory to accounting systems (cycles) and financial statements. Auditing standards, planning, internal control evaluation and evidence accumulation as they relate to the accounting systems and auditor reports are emphasized, along with an exploration of the professional responsibilities and dilemmas faced by independent auditors.

Prerequisite(s): ACCT 320, ACCT 502, and graduate status.
Offered: Offered every spring