ACCT520

School of Business

Based on contemporary issues in auditing, comprehensive factual scenarios are used to discuss the professional roles of Independent Auditors. Topics examined include: internal control issues, use of analytical procedures and audit planning, auditing high-risk accounts, large-scale earnings manipulations schemes, coping with complex or unique client transactions, ethics, auditor independence and legal liability issues. Requires students to address actual situations that auditing practitioners have coped with in the past. Extensive research, group projects, oral presentations and an audit risk analysis project are required.

Standard (S)