ACCT 452 Auditing II/SeniorSeminar

A continuation of Auditing I. Forensic auditing and accounting applications to audit examinations, including its legal environment, Sarbanes-Oxley Act, analytical procedures, interviewing and interrogating, financial statement fraud, employee and vender fraud are explored. Includes case studies to cover concepts and theories learned in the study of accounting as a major. 

Credits

3

Prerequisite

ACCT 451

Offered

Spring

Student Learning Outcomes

1. Understand the concept of legal liability as it relates to auditing and forensic accounting
2. Differentiate between assurance, attestation and internal auditing services
3. Demonstrate a knowledge of forensic auditing and investigative techniques and information security measures
4. apply forensic accounting applications to financial statements frud, to employee, vendor and other fraud, to tax fraud and to bankruptcy, divorce and identity theft
5. Apply data analytic techniques to financial statements
6. Apply forensic data analytic techniques to financial statement fraud situations
7. Demonstrate requisite accounting knowledge by successfully completing capstone project(s)