ACCT 460- Auditing

Course Objective

Our primary objective in this course is to provide you with a basic knowledge of audit theory and practice and to give you the skills to apply that knowledge to a variety of auditing environments.

Upon successful completion of this course, you should understand the:

• Economic, professional, legal and ethical principles present in the auditing environment.

• Auditor’s decision making process for audits of financial statements and audits of internal controls over financial reporting.

• Objectives to be accomplished to issue an opinion.

• Evidence gathering procedures used in an audit.

• Auditor’s responsibility of fraud risk assessment.

• Sarbanes-Oxley Act and its impact on the auditing profession.

Our secondary objective is to help you develop the skills, knowledge, and professional orientation that supports the life-long learning effort that is essential to your career.

| Daily Schedule |