AC 5640 - Auditing and Attestation

This course provides the participants with concepts, procedures, and generally accepted auditing and attestation standards, as well as the auditors’ Code of Conduct and responsibilities. Students will learn how to apply these skills throughout the audit process from planning, engagement, and risk assessment to sampling techniques, evidence collection, and internal control evaluation. Accordingly, the students will be able to issue a report and render an opinion on the entities’ internal control system and fair representation of the financial statements in accordance with US GAAP and all pertinent Laws, Rules, and Regulations. Prerequisites: AC 5230 Credits: 4