2024-2025 Graduate Catalog

500

ACCT 549 Auditing

This course will introduce students to the procedures and standards of public accountants in the auditing profession. Emphasis will be on engagement planning and audit evidence, audit risk model and inherent risk, risk assessment and design of substantive testing, concepts of internal control, and analyzing public and private company audit reports. Data analytics are also incorporated through the use of current real-world software. Audit memos will be completed to integrate the Accounting Standards Codification into the audit process.

Credits

3

Prerequisites

ACCT 326

Offered

Every other Fall, even years

ACCT 597 Topics

Each course offering may be a different topic related to accounting. Example Topics: Fraud Examination - Fraud exists in every industry. This course will uncover the techniques used to commit fraud and look at what can be put in place to stop fraud before it occurs. It will include analysis and discussion of cases from industry along with learning the terminology and computations of fraud examination. Emerging Technologies – Technology is more entwined with accounting than ever before. This topic will discuss the new technologies that are part of the accounting industry’s evolution. The type of technologies discussed will be identified in the term the class is taught.

Credits

3

Offered

every Spring, even years