ACC 770 - Auditing

(3 units)

Foundations of auditing theory. Professional auditing in a risk analysis framework. Focus on application and skill development. Per University policy this course may be repeated only once for credit.

Prerequisite(s): Admission to the online MAcc program; ACC 702 with a “C” or better; ACC 705 with a “C” or better.

Grading Basis: Graded
Units of Lecture: 3
Offered: Every Fall, Spring, and Summer

Student Learning Outcomes
Upon completion of this course, students will be able to:
1. demonstrate understanding of the importance of professional ethics to the accounting profession.
2. demonstrate familiarity with the concepts of materiality and risk affect how an audit is planned and conducted.
3. explain the importance of internal controls and assessing control risk to the audit process.
4. evaluate audit and other assurance outcomes and explain these to investors.

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