ACC562
Preview: ACC562 Advanced Auditing :
Course Guide
Prerequisites
Course Description
Instructional Materials
Course Learning Outcomes
ACC403 - Auditing
Surveys in-depth analysis of current auditing issues, including professional standards and ethics, internal control gathering and documentation of
evidences, and statistical sampling. Focuses on detailed analysis of audit programs and EDP, as well as concepts concerning the financial condition and
operation of commercial enterprises.
Required Resources
Raymond N. Johnson. 2019. Auditing:
A
Practical
Approach
With
Data
Analytics. Wiley.
American Institute of Certified Public Accountants. 2016. AICPA Code of Professional Conduct [PDF] .
https://www.aicpa.org/content/dam/aicpa/research/standards/codeofconduct/downloadabledocuments/2014december15contentasof2016august31codeofco
J. Stephen McNally. 2013. The CSO Framework and SOX Compliance: One Approach 2013 to an Effective Transition [PDF].
https://www.coso.org/documents/COSO%20McNallyTransition%20Article-Final%20COSO%20Version%20Proof_5-31-13.pdf
Supplemental Resources
American Institute of Certified Public Accountants. 1989. AU Section 341: The Auditor’s Consideration of an Entity’s Ability to Continue as Going a
Concern [PDF]. In Statements
on
Auditing
Standards. http://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-00341.pdf
Doug Carmichael. 2019. New Revenue Recognition Guidance and the Potential for Fraud and Abuse . CPA
Journal, vol. 89, no. 3, pp. 36–43.
https://search-ebscohost-com.libdatab.strayer.edu/login.aspx?direct=true&db=bth&AN=135250784&site=ehost-live&scope=site
Gregory Fambrough. 2019. Introduction to the Fraud Reduction and Data Analytics Act of 2015. Armed
Forces
Comptroller, vol. 64, no. 1, pp. 45–
46. https://search-ebscohost-com.libdatab.strayer.edu/login.aspx?direct=true&db=bth&AN=135097235&site=ehost-live&scope=site
Nicholas J. Mastracchio, Jr. 2015. The State of Ethics in Business and the Accounting Profession . CPA
