ACCT420

School of Business

Explains the generally accepted auditing standards and procedures employed by CPAs in their independent audits of corporate financial statements; the nature, computer auditing techniques; form, content, and meaning of the independent auditor's report in published financial statements; assurance services; the AICPA Code of Professional Conduct and the legal liabilities of CPAs. Integrated audit cases are used to help students apply auditing concepts. An oral presentation is required.

Standard (S)