2023-2024 Graduate Catalog
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AC 6920 - Auditing Capstone
(2)
This course is designed to assist accounting students in preparation for new and modified Auditing section of the Uniform Certified Public Accounting exam starting in January of 2024. Auditing tests knowledge and understanding of the entire audit process, other services including compilations, reviews and attestation engagements and the AICPA Code of Professional Conduct. In addition to demonstrating knowledge and understanding of accounting principles, candidates are required to demonstrate the skills required to apply that knowledge in performing auditing functions and other tasks as certified public accountants. Content covered includes knowledge and skills in the context of the six broad categories:
a) engagement acceptance
b) understanding the entity and its environment
c) performing audit procedures and evaluating evidence
d) evaluating audit findings, communications, and reporting
e) accounting and review services
f) professional responsibilities
Prerequisite: AC 6435 .
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