ACC 418 – Auditing

3 credit(s)

Auditing concepts including standards, objectives and ethics for external auditors. Emphasis on reporting standards, internal control, evidence, statistical sampling, IT audits and assurance. Pre: 323 and 409, both with C- or better.

Subjects:

  • Professional standards
  • Professional ethics
  • Legal liability of auditors
  • Planning the audit
  • Audit risk analysis
  • Risk in audit planning
  • Audit evidence
  • Internal Control over IT Audits
  • Audit sampling
  • Audit Documentation
  • Audit Procedures for:
    • Cash and marketable securities
    • Accounts receivable, notes receivable and sales
    • Inventories and cost of goods sold
    • Property, plant and equipment
    • Accounts payable and other liabilities
    • Debt and equity capital
    • Revenues and expenses
  • Auditor reports
  • Other attestation and accounting services
  • Exposure to International auditing
  • Generalized audit software
  • Writing skills for auditors and accountants
Course Syllabi
Who When Link
Zhou Fall 2018 Download
Hatanaka Summer 2018 Download
Hatanaka Spring 2018 Section 1 Download
Nishikawa Spring 2018 Section 2 Download
Hatanaka Spring 2018 Section 3 Download
Zhou Fall 2017 Download
Nishikawa Fall 2017 Download
Hatanaka Summer 2017 Download
Zhou Spring 2017 Download
Hatanaka Spring 2017 Download
Zhou 2016 Download
Hatanaka Summer 2016 Download
Hatanaka Spring 2016 Download
Nishikawa Spring 2016 Download
Mitsuyasu Spring 2016 Download
Zhou Fall 2015 Download
Hatanaka Fall 2015 Download
Zhou Spring 2015 Download
Hatanaka Spring 2015 Download
Zhou Fall 2014 Download
Verity Summer 2014 Download
Verity Spring 2014 Download
Nishikawa Spring 2014 Download
Hatanaka Spring 2014 Download
Verity Summer II 2013 Section 2 Download
Verity Summer II 2013 Section 1 Download
Nishikawa Spring 2013 Download
Debreceny Fall 2013 Download
Debreceny Fall 2012 Download
Verity Spring 2012 Download
Debreceny Spring 2011 Download
Wendell Fall 2010 Download
Wendell Spring 2010 Download
Kaiama Spring 2010 Download