ACC 5400 ADVANCED AUDITING AND FORENSIC ACCOUNTING (3)

An in-depth exposure and coverage of auditing and forensic accounting topics.  Coverage will include examining and assessing the auditor's attest function and its practical application, emphasizing auditing standards (e.g., concepts of independence and professional judgement), auditing methodology and procedures as well as professional and reporting responsibilities.  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, audit management, information systems auditing, and current issues.