Advance Topics In Auditing, Accounting, Fraud & Ethics
This case-based course enables students to look at advanced topics in auditing through the spectrum of significant audit failures. Cases will cover four major topics including (1) fraud: violation of accounting principles, (2) ethics and professional responsibility, (3) fraud and inherent risk, and (4) violations of internal control. This course is an opportunity for students to apply the principles that they learned in their undergraduate auditing course to real-life situations in practice.
By the end of the course, students will be able to:
Recognize violations of generally accepted auditing standards (GAAS)
Research recent pronouncements in and legislation that are applicable to the cases
Write and communicate effectively about applying GAAS to complicated situations
Understand the application of new accounting and auditing standards and federal laws as they would have applied had they been in place at the time
Understand the implications of recent legislation such as Sarbanes-Oxley and Dodd-Frank.