ACCT 4100 - Auditing

Institution:

Utah Tech University

Subject:

Description:

Required of students pursuing a degree or emphasis in accounting. Covers auditing standards, internal accounting, control systems, compliance and substantive audit procedures applied to accounts and transaction cycles, and audit reports. Reviews the auditing concepts of materiality and risk, types of evidence and documentation, and introduces the ethical and legal responsibilities of the Certified Public Accountant. Inclusive Access Course Material (electronic book) fees may apply, see Fees tab under each course section for details. **COURSE LEARNING OUTCOMES (CLOs) At the successful conclusion of this course, students will be able to: 1. Distinguish between assurance and non-assurance services provided by CPAs, and explain the structure of CPA firms, the roles of regulatory bodies (PCAOB, SEC), and the impact of the Sarbanes-Oxley Act on the profession. 2. Analyze the components of standard audit reports, differentiate between various audit opinions, and evaluate the ethical considerations and enforcement mechanisms within the CPA profession. 3. Examine the audit process, including planning, evidence gathering and evaluation, reporting, and the respective responsibilities of auditors and management. 4. Assess corporate internal control systems and critique the methods of collecting and documenting audit evidence. Prerequisites: ACCT 3010 (Grade C- or higher). FA, SP

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.utahtech.edu/

Phone Number:

(435) 652-7500

Regional Accreditation:

Northwest Commission on Colleges and Universities

Calendar System:

Semester

General Education

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