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ACC574
Preview: ACC574 : Emerging Auditing Technologies
Course Guide
Prerequisites
Course Description
Instructional Materials
ACC562 (Advanced Auditing)
This course focuses on the assurances given to financial statements and other documents by the
independent auditor in the context of auditing organizations and their business strategies. It
compares the traditional independent auditing procedures to those found in the emerging new audit
process and risk models.
Required Resources
James A. Hall. 2016. Information Technology Auditing. South-Western Cengage 4th edition textbook
available at https://www.strayerbookstore.com
H.R. Sarbanes-Oxley 3763 Act. 2002. https://www.congress.gov/bill/107th-congress/house-
bill/3763/text
Robert J. Kollar. 2018. Sarbanes-Oxley Act. http://libdatab.strayer.edu/login?
url=https://search.credoreference.com/content/entry/sagebesa/sarbanes_oxley_act/0?
institutionId=6268
Association of International Certified Professional Accountants. 2020. Audit and Attest Standards,
Including Clarified Standards . https://www.aicpa.org/research/standards/auditattest.html
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Association of International Certified Professional Accountants. No date. AICPA | Association of
International Certified Professional Accountants. https://www.aicpa.org/
shy_jjk. May 3, 2019. Audit Command Language. https://www.youtube.com/watch?v=xP68ldUS2wI
SAF Business Analytics. February 3, 2015. Introduction to ACL Analytics - Module (What is 1
ACL?). https://www.youtube.com/watch?v=CBtmxxLwusg
Thomas R. Weirich. 2017. Teaching Data Analytics Using ACL . https://search-ebscohost-
com.libdatab.strayer.edu/login.aspx?direct=true&db=bth&AN=128220440&site=ehost-
live&scope=site
Deniz Appelbaum. 2017. Big Data and Analytics in the Modern Audit Engagement: Research
