ACCT 5399. Advanced Auditing Theory & Practice. 3 Hours.
Students examine the theoretical and application issues of contemporary auditing as identified in the literature and by recent professional pronouncements. Topics may include internal control, control risk, legal liability of auditors, audit failure, audit risk, auditor responsibility for detection of fraud, and the evolving nature of the auditing profession in compliance with new audit standards. Case studies and exercises are used to address these and other topics of importance to professional auditing practice.
Prerequisite: Admission to the MS in Accounting program, ACCT 5311, ACCT 5324, ACCT 5352, and 12 completed graduate credit hours.
