Current professional standards and ethics of the auditor will be included. An examination and in-depth study of special auditing topics such as statistical sampling, professional ethics, EDP auditing, legal liability, and SEC accounting. The case method will be utilized. Study of the accounting problems associated with consolidating and consolidated financial statements, segment reporting, partnerships, businesses in financial difficulty, estates and trusts, home office and branch relationships. A course designed to study accounting theory and practice with specific attention to CPA examinations.
Course is designed for students intending to sit for the CPA examination.
Available to others by permission of the instructor. A current advanced topic in accounting will be explored.