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ACCT 850

Auditing for Financial Reporting Fraud
Name: Auditing for Financial Reporting Fraud
Course Number: ACCT 850
Credit(s): 4

Course Description

ACCT 850 Auditing for Financial Reporting Fraud provides a comprehensive account of the role, responsibilities, and work of auditors in relation to financial reporting fraud. This course particularly emphasizes internal audits relative to financial reporting fraud. Through this course, students learn the theoretical and empirical background of auditing and the broad issues of financial reporting and auditing.

Learning Outcomes:

  • Gain a thorough understanding of the auditing profession, including the theoretical and empirical background of auditing.
  • Understand the role, responsibilities, and work of auditors in relation to fraud in financial reporting.
  • Critically analyze internal auditing practices relative to financial statement fraud.
  • Critically analyze the broad issues of financial reporting and auditing.

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