ACCT 756 - CPA Prep - Auditing (AUD)

3 Credits
This course is designed to prepare the student for the Auditing and Attestation section of the four part CPA exam. Topics include understanding and differentiating between the professional auditing standards (ISAs and US) set for public, private, governmental, not-for-profit entities as well as understanding the standards related to attestation and assurance engagements, and applying those standards in performing audits, attestations, and assurance services, compilations and reviews. Students will also review professional responsibilities of certified public accountants, including ethics and independence, identifying unethical situations and client behaviors, violations of professional standards while maintaining independence and determining appropriate actions.

Grade Note(s): A grade of C or better is required on the final assessment in order to earn a passing grade in this course.