Financial Statement Auditing

Financial Statement Auditing
Introduction to framework providing financial statement assurance; integrating accounting and business knowledge with concepts from other disciplines such as statistics and law; framework applied to major business cycles, providing specific knowledge in financial statement auditing.
 Hours4.0 Credit, 4.0 Lecture, 0.0 Lab
 PrerequisitesAdmission to SOA.
 ProgramsContaining ACC 406
Course Outcomes: 

key concepts

Identify, define and apply the key concepts related to the financial statement auditing process and the audit of internal control

auditing process

Combine their knowledge of the auditing process with analytical reasoning to reach justifiable auditing decisions.

audit strategies

Develop audit strategies for several of the major financial statement cycles

professional ethics

Identify, define and apply the basic concepts underlying professional ethics

audit practice

Perform basic audit analyses using software used in audit practice

auditors environment

be able to identify and define the primary components of the environment in which auditors operate