This course has an assignment that is due by 11:55 pm Central Standard Time on Wednesday night of the first week of class. Failure to complete this assignment will result in your removal from the course for non-participation.
Investigative techniques with emphasis on the decision making process. Major areas include the audit environment, theory and concepts, auditing specific cycles and accounts, completing the audit, and reporting the results. Prerequisite: AC301.
This course emphasizes the manner in which the assurance function is performed, with an emphasis on the auditing of financial statement information. It continues with the content and learning methods introduced in your earlier accounting courses and with emphasis on understanding relevant professional standards (primarily in 2 areas—attest and audit) and applying those standards. The specific learning outcome objectives are as follows: