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Course Description: Advanced level of external auditing issues and practice. The focus is on current issues facing the auditing professions with emphasis on the challenges facing the audit practitioner in the foreseeable future. Emerging issues in auditing are identified and analyzed using audit concepts. Topics may include auditing theory and research, economic function of audits, professional standards, malpractice, securities regulation, statistical sampling and computerized auditing. Cases, readings, individual research and discussion. This course is for students who possess a Bachelor’s degree and is part of the Certificate in Professional Accountancy. It may qualify as an upper-division course and satisfy the required research component for the uniform Texas CPA exam. (3 Lec.)
ACNT 2339 Advanced Auditing is an upper division accounting course as defined by the TSBPA. You can view the complete listing of approved accounting research courses at https://www.tsbpa.state.tx.us/pdffiles/accounting-courses.pdf This course is part of the Advanced Technical Certificate in Professional Accountancy Certificate for students wishing to sit for the CPA exam. Only students who have been accepted into the program can take these courses. Please visit https://goo.gl/fpNsqw for more information on this program. Prerequisites: Admission to the CPA Starter Program and ACNT 1373.