ACCT 611 Advanced Auditing (MACC Capstone Course)
An integrative course designed to enable the student to employ knowledge of the various functional areas of accounting as policy decisions are considered from the viewpoint of the auditor. An in-depth examination of the standards and principles of internal and external auditing, regulatory agency promulgations, and application of the standards and principles to preparation of auditing. ASB pronouncements and application of GAAS to an audit (public, internal, and governmental) engagement will also be examined. Case methods of instruction lend realism to exercises in decision making. A student receiving a final grade of less than a "B" must repeat the course.
Prerequisites
Minimum of 21 hours of required MAcc program courses that include
ACCT 601,
ACCT 610, and
ACCT 612, twelve hours of emphasis or permission of the Director of Graduate Business Programs.
Offered
Fall, Spring, and Summer.