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ACCT 860

Allegations of Audit Failure
Name: Allegations of Audit Failure
Course Number: ACCT 860
Credit(s): 4

Course Description

ACCT 860 Allegations of Audit Failure provides an overview of the auditing process, focusing on regulations, professional ethics, legal liability, and expectations. It examines major issues in auditing that impact professionals’ reputations, using case studies to illustrate failures and their consequences for companies. 

Learning Outcomes:

  • Gain knowledge about the auditing process and the importance of adhering to regulations.
  • Appreciate the necessity of following ethical conduct and understand its impact on both auditors and organizations.
  • Analyze failures in the auditing process, drawing lessons from cases like Enron and Worldcom.
  • Learn from past mistakes and develop strategies to prevent them in future auditing practices.

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