ACCT 624
CPA Advanced Audit and Assurance
Course overview
Undertake an advanced study of external and internal audit procedures along with the application of international standards to complex audits.
Course information
| Prerequisites and Restrictions | You must satisfy the following requirement(s): Your Academic Program is M.Professional Accting (CPA), 7761 or your Academic Program is M.Professional Accting (CPA), 7762 |
|---|---|
| Credits | 20 |
| Domestic fees | $1,383.00 |
What you will learn
After successfully completing this course, you will be able to:
- Understand and apply the framework for assurance engagements in audit, review engagements and other assurance engagements.
- Apply the standards to assurance engagements, and the fundamental ethical principles for the auditing profession. Explain the responsibilities of management and the auditor in relation to an audit.
- Evaluate historical financial information and design audit procedures to be undertaken by auditors.
- Evaluate the indicators of potential fraud, recommend a course of action, and apply the relevant auditing standards to the assessment for fraud and going concern.
- Evaluate the sufficiency and appropriateness of the audit evidence gathered and apply the appropriate standards that impact the auditor’s report and the auditor’s opinion.
- Evaluate circumstances that may give rise to modifications to the auditor’s report or the auditor’s opinion and describe the various types of assurance engagements.