BUAD 6171 - Adv Auditing & Audit Rsrch

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This course is designed to expose graduate business students to the current professional environment for providing auditing and assurance services in the United States, and generally world-wide. The primary course objectives are 1) to expand the student’s fundamental knowledge of auditing concepts and principles, 2) to practice research skills using authoritative literature, including the AICPA, the SEC and the DOJ, and to use that research to summarize major points, 3) to practice executive writing skills in the form of short memos and a longer research paper, 4) to focus on the significance that ethics plays in the auditing world, 5) to practice decision-making skills, using quantitative data and qualitative information, to form a specific conclusion, and 6) to exercise professional judgments based on the review of numerous case studies, including the identification of fraud risk factors. Students will review the body of generally accepted auditing standards, and the dynamic business environment where these guidelines are developed and applied.