ACCY 664 - Advanced Financial Statement Auditing

In-depth analysis of financial statement auditing topics with attention to audit theory and professional standards. Topics include professional responsibilities of financial statement auditors, the impact of regulation on auditing, risk assessment, audit planning, audit process and evidence, the use of technology-based audit tools and analysis, and preparation of audit reports. A student may not receive credit for both ACCY 464 and ACCY 664. A student must earn a grade of C or better in an intermediate financial reporting I course, an intermediate financial reporting II course, and an assurance services course prior to enrollment.

Credits: 3