ACCT 4232 Advanced Auditing (3)

Prereq.: grade of “C” or above in ACCT 3222 ; MS in accounting students or permission of department. Independent auditor’s legal and ethical obligations to society; responsibility for the detection and reporting of fraud; statistical sampling concepts and applications; extensions of the auditor’s function including operational auditing, compliance auditing, and reporting on other types of financial and nonfinancial information.