ACCT 761 - Advanced Auditing

When Offered: F, S, SS

3 Credit(s)
This course will build on knowledge and skills learned in a typical introductory auditing principles course. Topics will include the application of auditing concepts and techniques to various transaction cycles including the sales and collection cycle, the acquisition and payment cycle, the payroll and personnel cycle, the inventory and warehousing cycle and the capital acquisition and repayment cycle. Procedures to audit cash balances will also be covered. This course may also include an overview of the application of audit techniques to internal auditing, operational auditing and the audit of governmental entities. Case studies will be used.

Prerequisite(s): C or above in ACCT 461 (please see undergraduate catalog) or equivalent.