Advanced Auditing entails research and application of the profession’s auditing and ethical standards, including the AICPA’s Statements on Auditing Standards, and Code of Professional Conduct, PCAOB Auditing Standards as well as the Independence Rules of the SEC and PCAOB. The concepts of auditor’s legal liability and sampling techniques are also covered. The course requires the completion of case studies which include technical and ethical issues, consideration of the auditor’s choices when confronted with the issues and the parties impacted by the auditor’s choices.
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