Course

Course Summary
Credit Type:
Course
ACE ID:
PJAO-0009
Organization's ID:
130
Organization:
Prism Career Institute
Location:
Classroom-based
Length:
30 hours; 45 hours
Dates Offered:
Credit Recommendation & Competencies
Level Credits (SH) Subject
Lower-Division Baccalaureate 2 Auditing
Upper-Division Baccalaureate 3 Auditing
This recommendation applies only if this course is taken after 'advanced financial accounting (p-a 106).
Description

Objective:

To teach the student the fundamental concepts and principles underlying the examination of financial statements with regard to generally accepted auditing standards. To provide the student with an understanding of the generally accepted auditing standards and procedures used for examination and attestation of the accuracy and reliability of financial statements.

Learning Outcomes:

  • Gather sufficient evidential matter
  • Be aware of the various audit perspectives<\q>-

    financial, operational, and compliance that are performed by internal and external auditors

  • Understand the fundamental concepts and principles underlying the examination of financial statements with regard to generally accepted auditing standards
  • Demonstrate knowledge of the various audit perspective<\q>-

    financial, operational, and compliance that are performed by internal and external auditors

  • And evaluate internal controls. Upon successful completion of this course, the student will have an understanding of accepted auditing standards
  • Possess the practical tools needed to gather sufficient substantive evidential matter and to evaluate internal controls
Instruction & Assessment

Instructional Strategies:

  • Classroom Exercise
  • Discussion
  • Lectures
Supplemental Materials