Acc 403

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|Auditing – ACC 403 | |Student Course Guide | |Prerequisite: ACC 304 |

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|INSTRUCTIONAL MATERIAL - Required | |Arens, A., Elder, R.J., & Beasley, M. (2010). ACCT 403: Auditing and assurance services: 2010 custom edition (13th ed.). Upper Saddle River,| |NJ: Pearson Education. | |  | |ACL Software | |     Note: Instructions for using the software can be found in the Appendix of the textbook. |

|INSTRUCTIONAL MATERIAL - Supporting | |The following resources provide additional background and supporting information for this course. There is no need to purchase these items | |for the course. | | | |American Accounting Association. (2010). American Accounting Association/Financial Accounting Standards Board: AAA/FASB. Available at | |http://aaahq.org/ascLogin.cfm | | | |The American Institute of Certified Public Accountants. (2010). AICPA: American Institute of CPAs. Available at http://www.aicpa.org/ |

|COURSE DESCRIPTION | |Covers theory of auditing, including the educational and moral qualifications for auditors, as well as the role of the auditor in the | |American economy. Emphasizes professional standards, professional ethics, and the legal liability of auditors. Comprehensively covers | |planning and designing the audit program, gathering and summarizing evidence, and evaluating internal control. |

|COURSE OUTCOMES | |Upon the successful completion of this course, the student will be able to: | |Explain the required generally accepted auditing standards, professional ethics, and legal liability of the auditor. | |Demonstrate a working knowledge of the AICPA Code of Professional Ethics and apply it to specific auditing situations. | |Determine the nature and extent of evidence accumulated to conduct an audit, after considering the unique circumstances of an engagement. | |Describe how the Sarbanes-Oxley Act has affected auditing....
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