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    Dec 03, 2021  
American University Catalog 2017-2018 
    
American University Catalog 2017-2018 [ARCHIVED CATALOG]

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 .