ACCT 660 - Advanced Auditing and Reporting

3 Credits
Students in this course will examine auditing concepts and issues, such as audit evidence and how auditors make decisions. Additional topic areas will include fraud, the role of technology, ethics and analytical review. Financial reporting is performed to provide insights on every financially related activity of a company, from balance sheet to income statement, to asset valuation and cash flow projections. Financial statement presentations are analyzed from an accounting perspective with heavy emphasis on footnote analysis and the impact on the financial statements.

Course Learning Outcomes:
1. Evaluate auditor’s decision-making based on collected evidence.
2. Evaluate the financial statement presentation as it relates to footnote analysis, asset valuation, and cash flow projections.
3. Apply technology in the audit process.
4. Examine the use of financial reporting from an auditor’s perspective as it relates to every financially related activity of a company.