ACC 770 - Advanced Audit

(3 units)

This course provides an overview of the auditing concepts and professional responsibilities, with a focus on the role of information technology (IT) and emerging modern technologies in audit processes and risks. Per University policy this course may be repeated only once for credit.

Maximum units a student may earn: 3

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

Student Learning Outcomes
Upon completion of this course, students will be able to:
1. explain the core concepts and professional standards of auditing, including ethical principles, audit objectives, evidence, documentation, and reporting.
2. identify and assess the risks and materiality of an audit engagement, and design appropriate audit procedures and tests to address them.
3. evaluate the design and effectiveness of internal controls in an organization and understand the role and impact of information technology on internal controls and audit risks.
4. utilize innovative technology in audits.

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