Jul 17, 2024  
2023-2024 Cal State East Bay Catalog 
    
2023-2024 Cal State East Bay Catalog [ARCHIVED CATALOG]

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ACCT 622 - Auditing Theory and Practice I


Units: 3
Introduction to the auditing process of historical financial statements and the current professional auditing and ethics standards of PCAOB and AICPA.  Topics include internal control, nature and scope of audit engagement, planning, evidence, procedures, and reports.

Prerequisites: ACCT 612 with grade C or better.
Possible Instructional Methods: On-ground, or Hybrid or Online-Asynchronous.
Grading: A-F grading only.
Student Learning Outcomes - Upon successful completion of this course students will be able to:
 

  1. Describe the auditing standards applicable to both issuers and non-issuers.
  2. Explain the ethical and legal responsibilities of historical financial statements audit.
  3. Describe fraud triangles.
  4. Evaluate the strengths and weaknesses of internal control for audit planning.
  5. Apply analytical procedures in historical financial statements audit.
  6. Develop problem solving and critical thinking skills through audit cases.




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