ACC 7400 ADVANCED AUDITING & ASSURANCE

An in-depth exposure to the auditor's attest function, emphasizing auditing standards and procedures as well as the concepts of independence and professional judgment. The mechanics of an external audit are covered, including documentation, evaluation of internal controls, and the design and implementation of corroborative substantive tests. Other topics include statistical methods, governmental, internal, and operational auditing, and audit management. Issues of current interest in auditing are also addressed.