ACCT 521 - Advanced Auditing

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FA. 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 conducting audit procedures using specialized data analysis software. It builds on the knowledge base from an introductory auditing course. Prerequisite(s): ACCT 315 and ACCT 320 or equivalent, and admission to the MAcc program.