AC 435 - Advanced Auditing

This course provides instruction on how to perform an audit of company financial statements. Audit sampling, reviewing of balances and transactions, completion of the audit, and other assurance and attestation services are covered. This course will focus on providing the basis on audit sampling, how to perform an audit of sales, cash receipts, accounts receivables, accounts payables, prepaid assets, accrued liabilities, payroll, inventory, and fixed assets. Semester Credit Hours: 3.00 Contact Hours: 45/0/0/45 Prerequisite: AC 418 Auditing. Corequisite: None.