AC 706 - Advanced Auditing/Forensics

(3.00 cr.)

Restricted to M.Acc. and graduate accounting certificate students. Focuses on advanced topics related to the auditing standards promulgated in the United States for audits of public companies, private companies, governmental entities, not-for-profit entities, and employee benefit plans. Covers the standards promulgated by the International Auditing and Assurance Standards Board (IAASB) and the differences between these standards and U.S. auditing standards. Emphasizes the application of accounting and auditing skills to detect financial discrepancies and the presentation of fraud cases for criminal proceedings and litigation. Closed to students who have taken GB 766. (Summer only)