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    Jan 29, 2023  
American University Catalog 2022-2023 
    
American University Catalog 2022-2023

ACCT-760 Advanced Auditing and Professional Practice (3)


Advanced study of auditing theory, standards, and practices as well as other contemporary issues in professional accounting practice. Includes standard setting processes, legal and ethical responsibilities, statistical sampling, information systems audits, internal/operational audits, government compliance audits, and international auditing standards. Also examines the contemporary environment of the accounting profession and the evolution of professional practice. Prerequisite: ACCT-649 .