Jun 29, 2022  
2022-2023 Cal State East Bay Catalog (BETA) 
    
2022-2023 Cal State East Bay Catalog (BETA)
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ACCT 623 - Auditing Theory and Practice II


Units: 3
Advanced study of U.S. auditing and ethics standards. Topics include audits of an Issuer, a Non-issuer, and governmental entities, attestation and assurance standards, and standards for performing accounting and review services.

Prerequisites: ACCT 622 with a grade C or better.
Equivalent Quarter Course: ACCT 6650.
Possible Instructional Methods: Entirely On-ground, Entirely Online, or Hybrid.
Grading: A-F grading only.
Course Typically Offered: Fall ONLY


Student Learning Outcomes - Upon successful completion of this course students will be able to:
 

  1. Compare and contrast the professional standards for Issuers and Nonissuers.
  2. Compare and contrast among audits, attestation and assurance services, compilations, and reviews.
  3. Design risk assessment procedures to evaluate the implementation of internal controls relevant to an audit of financial statements.
  4. Identify and document financial statement assertions and formulate audit objectives.
  5. Design audit procedures responsive to risks of material misstatement and obtain evidence to form a basis.
  6. Develop and present reports of different types of engagements and services and communicate with those charged with governance.
  7. Describe the Generally Accepted Auditing Standards of the American Institute of Certified Public Accountants, and the Auditing Standards of the Public Company Accounting Oversight Board (United States).
  8. Develop hands-on-skills in using the auditing software IDEA to perform audit procedures.




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