ACC403
Preview: ACC403 : Auditing
Course Guide
Prerequisites
ACC304
Course Description
Covers the theory of the and for auditors, as well auditing, including educational ethical qualifications
as the role of the in the auditor American economy. Emphasizes professional standards,
professional ethics, and the legal liability of auditors, as well as the planning and design of an audit
program, and and control. gathering summarizing evidence, evaluating internal
Instructional Materials
Required Resources
Alvin A. Arens. 2020. ACC403 Pearson Auditing and Assurance Services: An Integrated Approach .
17th edition textbook available at https://www.strayerbookstore.com
U.S. Securities and Exchange Commission. No date. https://www.sec.gov/ SEC.gov | Home .
LexisNexis. No date. https://advance-lexis-com.libdatab.strayer.edu/api/page/nexisuni- Nexis Uni .
business/?primaryipauth=true&context=1516831
Supplemental Resources
Institute of Internal Auditors. No date. https://na.theiia.org/standards- Code of Ethics .
guidance/mandatory-guidance/Pages/Code-of-Ethics.aspx
Daniel J. Gartland. 2017. . The Importance of Audit Planning
https://www.journalofaccountancy.com/issues/2017/sep/importance-of-audit-planning.html
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written
permission of Strayer University.
Ⓒ 2022 Strategic Education, Inc., Version 2
Public Company Accounting Oversight Board. 2017. PCAOB Publishes Staff Audit Practice Alert on
Auditing the New Accounting Standard for
Revenue. https://pcaobus.org/News/Releases/Pages/practice-alert-FASB-revenue-standard-10-5-
17.aspx
Course Learning Outcomes
1Recommend sanctions for accounting irregularities based on an audit report,
auditing standards, and financial reporting responsibilities.
2Outline the process for an audit program, analytical designing including
procedures, evidence collection, and responsibilities of the audit firm.
3Review terminology of auditing, including demand, the the key concepts and
CPA profession, reporting, ethics, legal liability, and aspects of planning and
procedures.
4Review terminology of auditing, including risk, fraud, the key concepts and
internal control, reporting, plan development, sampling and industry
methodology.
Ⓒ 2020 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary
information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written
permission of Strayer University.
Ⓒ 2022 Strategic Education, Inc., Version 2
Weekly Course Schedule
W 1 - T D L
Learn: 1 and 2 from Read Chapters Auditing
and
Assurance
