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Calvin College    
  Jan 16, 2018
2017-2018 Catalog
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ACCT 511 - Auditing

FA. This course is an in-depth examination of PCAOB Auditing Standards, AICPA Auditing Standards, and IAASB Auditing Standards. It provides an overview of auditing standards for government entities, not-for-profit entities, and employee benefit plans, as well as standards for other attestation and non-attest services. It also is an introduction of practices and procedures of assurance services, including planning, assessing risk, testing controls, and obtaining and documenting evidence. Finally, it provides an analyses of business processes and decisions (both financial and nonfinancial) and analytical skills needed to evaluate audit evidence, develop recommendations, and communicate findings Prerequisite: ACCT 315 and admissions to the MAcc program.

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