Course

Course Summary
Credit Type:
Course
ACE ID:
BISK-0092
Organization's ID:
1
Organization:
Bisk Education
Location:
Classroom-based
Length:
(6 weeks)
Dates Offered:
Credit Recommendation & Competencies
Level Credits (SH) Subject
Upper-Division Baccalaureate 3 Accounting Practices
Description

Objective:

The course objective is to provide students with an understanding of the concepts of auditing and attest services, other professional services and reports, and the accountants' professional and ethical responsibilities.

Learning Outcomes:

  • Evaluate information obtained to reach and to document engagement conclusions, including performing testing and analytical procedures
  • Apply International Standards on Auditing
  • Show mastery of International Financial Reporting Standards (IFRS)
  • Plan, complete, and review audit engagements to provide reasonable assurance that objectives are achieved
  • Evaluate the sufficiency and competence of audit evidence and document engagement conclusions
  • Review the work performed to provide reasonable assurance that objectives are achieved

General Topics:

  • Standards
  • Planning and audit risk
  • Internal control
  • Evidence and procedures
  • Audit programs
  • Audit sampling
  • Auditing IT systems
  • Reports on audited financial statements
  • Other auditing standards, types of reports, professional services
  • Accountants' professional responsibilities including ethics and independence
  • Task-based simulations for the CPA exam
Instruction & Assessment

Instructional Strategies:

  • Audio Visual Materials
  • Computer Based Training
  • Discussion
  • Lectures
  • Practical Exercises
Supplemental Materials