University of Maryland Global Campus 3 credits ACCT
(Formerly ACCT 612.) Prerequisite: ACCT 610. A comprehensive study of generally accepted auditing standards governed by the AICPA. Focus is on building competencies in analysis, decision-making, measurement, research, risk assessment, and the preparation of audit reports and on developing a mentally independent attitude, professional skepticism, and professionalism to ensure audit and attestation quality. Discussion covers cutting-edge advancements in data analytics to improve audit and attestation efficiency using practitioner-based software. Students may receive credit for only one of the following courses: ACCT 612 or 628.
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