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New England College    
  Sep 21, 2017
2016-2017 Graduate and Professional Studies Programs

AC 6430 - Performance and Ethical Standards of the Audit Professional

This course will discuss professional audit standards and standards of quality control adopted by the PCAOB and the AICPA including Generally Accepted Auditing Standards (GAAS), procedures for gathering evidence, audit risk assessment, non‐audit engagements, legal requirements and professional ethics. The requirement for auditors to evaluate systems of internal control in a post Sarbanes‐Oxley business environment will be discussed. Different types of audit reports, such as departures from GAAP or going concern opinions, will be covered as well as the various other services auditors can and do perform. Students will have opportunity to consider notable cases and examine how accountants exercise leadership within their organization with respect to ethical behavior. Prerequisites: AC 5640   (4 Credits)