ACC4520 Auditing
4 General Credits
This course develops an in‑depth understanding of the philosophy, purpose, and practice of external auditing. It focuses on key issues facing auditing professionals, including audit risk assessment, audit planning, internal controls evaluation, substantive testing, and the use of data analytics throughout the audit process. The course also explores the auditor’s reporting and opinion responsibilities to management, shareholders, and other stakeholders, as well as the ethical and legal obligations of the profession. Through case discussions, projects, and exams, students develop technical competence and critical thinking skills related to professional standards, regulatory oversight, and auditor judgement and decision-making. Professional skepticism and professional judgment are emphasized throughout the course.
Prerequisites: ACC3500