ACCT 521 - Advanced Topics in Auditing and Assurance Services
(3)SP. This course emphasizes the application of professional auditing standards, completing the audit process, employing advanced auditing techniques, and identifying the auditor’s role in determining whether publicly issued financial statements are fairly presented. Includes application of auditing procedures to financial statement transaction cycles, and conducting audit procedures using specialized data analysis software. It builds on the knowledge base from an introductory auditing course. Prerequisites: ACCT 315 and ACCT 511 or equivalent, and admission to the MAcc program.