ACT 660 Auditing and Attestation

3 Credits

Understanding the independent auditor’s attest function is important in the forensic and fraud detection scenario. Topical coverage includes audit objectives and planning, evidence gathering, internal control (achieving and evaluating) and audit procedures, all set against the backdrop of generally accepted accounting principles and auditing standards. Problems of independence, ethics, and legal liability are introduced. The application of various audit tools is integrated throughout the course.