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ACC576
Preview: ACC576 Auditing and Business : Concepts
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CourseGuide
Prerequisites
ACC403 (Auditing)
Course Description
This course covers advanced topics in auditing and the general business environment for students
pursuing a career public accounting. Concepts in covered include attestation engagements and
advanced accounting functions affecting businesses. Students analyze advanced audit and
accounting information and make recommendations both orally and writing. Topics include in
auditing procedures, domestic generally accepted auditing standards, audit reports, other
attestation reports, other professional services, the Sarbanes-Oxley Act the of 2002, Public
Company Accounting Oversight Board, the nature of business structures, the analysis of economic
concepts used business, advanced in aspects the of financial management a of business,
information technology issues in business, and the accounting planning and management functions of
a business.
RequiredResources
Wiley. 2021. Wiley CPAexcel Exam Review July Study 2021 Guide: Auditing and Attestation.
Wiley. 2021. Wiley CPAexcel Exam Review July 2021 Study Guide: Business Environment and
Concepts.
Ⓒ 2020 and Strayer University. All Rights Reserved. This document contains Strayer University Confidential
Proprietary information may copied, further distributed, otherwise disclosed whole part, without and not be or in or in
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This course uses CPAexcel. Please view the CPAexcel tab the Left Hand in Menu for
additional details.
Public Company Accounting Oversight Board. 2004. AS 1215: Audit Documentation .
https://pcaobus.org/Standards/Auditing/Pages/AS1215.aspx
Public Company Accounting Oversight Board. 2010. AS 2101: Audit Planning.
https://pcaobus.org/Standards/Auditing/Pages/AS2101.aspx
Public Company Accounting Oversight Board. 2017. AS 3101: The Auditor's Report Audit on an of
Financial Statements When the Auditor Expresses Unqualified an Opinion.
https://pcaobus.org/Standards/Auditing/Pages/AS3101.aspx
American Institute CPAs of | AICPA. date. No Clarified Preparation, Compilation and Review
Standards. https://www.aicpa.org/research/standards/compilationreview.html
Public Company Accounting Oversight Board. 2018. PCAOB Approves Five-Year Strategic Plan