This course will engage students in the study of the regulatory and business reasons for external financial statement audits. We will study the standards, objectives, and procedures involved in evaluating management's financial statement assertions. We will also study how risk analysis and data analytics affect the development of an audit plan and the interpretation of audit findings. We will discuss how audit findings impact the type of audit opinion that is issued on an entity's financial statements. Prerequisite: ACCT 353. (One course.)
- Teacher: Marnee Fieldman
- Teacher: Lincoln Pinto