ACCT 453 Auditing/Senior Seminar

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

4

Prerequisite

ACCT 302

Offered

Spring

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 fraud, 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).
8. • Identify relevant risks and other factors, and to analyze their effect on designing the audit plan and conducting the audit.
9. • Appreciate the auditor’s role in business and society, including ethical and legal responsibilities.