Audit Concepts and Applications   [Archived Catalog]

ACC 6510 - Audit Concepts and Applications

Credits, 3 sem. hrs.
Prerequisite(s): Graduate standing; ACC 5405  or ACC 405.
A study of the concepts, assumptions, standards, and issues related to current applications of auditing. This course takes an integrated approach to the assessment of risk and testing of management assertions associated with current external and internal conditions, business processes, and financial reporting in the planning, completion, and reporting of an audit.