We're still actively developing this site. If you encounter any issues, please report them! - Report an issue

FOUNDATIONS OF AUDITING

ACCTIS 630
Course Description

Audit and assurance services are vital to ensuring that organizations, their stakeholders, and the public can rely on organizations' financial information. Focus is on financial statement audits and their role in corporate governance and oversight. Emphasizes the components of the audit process with application to key financial accounting cycles and related internal controls. Also covers the professional role of public accountants and professional standards, norms and ethics.

Prerequisties

ACCTIS 301 , ACCTIS 701 , or declared in the Business Exchange program

Satisfies
Credits

3

Offered

Fall, Spring

Grade Point Average
3.77

10.33% from Historical

Completion Rate
98.85%

-0.54% from Historical

A Rate
70.11%

94% from Historical

Class Size
87

9.61% from Historical

Instructors (2025 Fall)

Sorted by ratings from Rate My Professors

Similar Courses

ACCOUNTING PRINCIPLES

ACCTIS 300

Examines both financial and managerial accounting for business decisions. Emphasizes preparation and interpretation of financial statements, analysis of financial information, determination of costs for products and services, and use of accounting information for planning and control of business operations.

PROFESSIONAL PRACTICE ISSUES IN ACCOUNTING, AUDITING, AND TAXATION

ACCTIS 601

Study of current accounting and audit issues within a case context. Students will be required to perform computerized research, analyze topical accounting and audit issues, and make case presentations.

FINANCIAL REPORTING I

ACCTIS 701

Examines current and emerging financial accounting theory and techniques used to measure and report financial information to investors, creditors, and other external users. Emphasizes asset and liability valuations and their relationships to income determination, preparation and interpretation of financial statements, and related disclosure requirements.

ADVANCED AUDITING: ANALYSIS, POLICY, AND JUDGMENT

ACCTIS 730

Auditors increasingly use analytics to provide assurance over financial and non-financial information. Audit and assurance principles will be viewed through the lens of an analytics mindset. Uses analytics in combination with other audit techniques as a basis for professional judgments. Examines how the contemporary audit environment influences professional judgments. Develops the technical knowledge and skills needed in many professional roles through discussion, case studies, and group projects.

INFORMATION RISK, CONTROL, & FORENSICS

ACCTIS 740

Examines the control and security of accounting information systems with an auditing and forensic perspective. Topics covered include: data governance frameworks, risks to information (i.e., data), internal controls related to identified risks, types of assurance services, computer assisted audit tools and techniques (CAATTs), fraud, and other related topics.