Nov 23, 2024
Ohio University Graduate Catalog 2023-24
ACCT 6200 - Advanced Auditing and Assurance Services
An examination of the nature of assurance services with an emphasis on evaluating the quality of information. Contemporary auditing techniques are explored with a focus on the entity’s control systems. Course covers advanced issues which arise in audit practice including audit reporting issues, fraud detection and reporting, attestation engagements, special reporting issues, compilation and review engagements, scope of services issues, and other new issues which have a significant impact in audit practice.
Requisites:
Credit Hours: 3.0 lecture
Repeat/Retake Information: May not be retaken.
Lecture/Lab Hours: 3.0 lecture
Grades: Eligible Grades: A-F,WP,WF,WN,FN,AU,I
Learning Outcomes:
- Students will be able to use auditing concepts and variables to make audit planning, testing, and evaluation decisions.
- Students will be able to apply auditing and assurance concepts to real-world case studies.
- Students will be able to apply statistical sampling concepts to auditing tests of controls, transactions, and balances.
- Students will be able to demonstrate basic proficiency with an auditing software package that is widely used in practice.
- Students will be able to demonstrate their ability to collaborate in teams to solve problems.
- Students will be able to examine issues currently facing the profession (e.g., regulation, new standards, fair value, legal liability, independence, competition, new services).
- Students will be able to examine characteristics of good professional judgment as well as common threats to good judgment.
- Students will be able to assess the ethical implications of dilemmas faced by accounting professionals.
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