ACCT 622 - Auditing Theory and Practice I

Units: 3
In-depth study of audit engagements for issuers and nonissuers. Topics also include fundamentals of other attestation engagements and audit analytics.

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:

Identify different types of engagement reporting ranging from audit, attestation, preparation, compilation, and review to system and organization controls (SOC).
Understand standards promulgated by the Public Company Accounting Oversight Board and the American Institute of Certified Public Accountants.
Apply audit procedures to identify and communicate deficiencies and weaknesses in internal controls to those charged with governance.
Apply professional standards to plan for different types of engagements and develop procedures to gather evidence as the basis of conclusions for different types of engagements.
Develop hands-on skills in using the auditing software to perform audit procedures.