Seminar In Auditing
Accounting 631
Lecture and Discussion -- 3 hours; 3 credits. Prerequisites: Accounting 411 or 423 equivalent and graduate standing. Advanced concepts associated with the public accounting profession generally accepted auditing standards and public accounting reporting are emphasized.
OBJECTIVES OF COURSE
To expand on the basic knowledge of auditing and the nature and importance of auditing. Understanding of and regard for the use of the computer and statistical sampling techniques in the application of generally accepted auditing standards is emphasized.
METHOD OF INSTRUCTION
Cases are the primary teaching method. Lectures are given to the extent necessary to facilitate the completion of cases. Likewise, the final exam focuses on specific concepts covered by cases.
