Western Governors University 3 credits Accounting
Advanced Auditing reviews basic auditing concepts, including (1) planning the audit: identifying, assessing, and responding to the risk of material misstatement; (2) specialized audit tools: attributes sampling, monetary unit sampling, and data analytic tools; (3) completing a quality audit; and (4) reporting on financial statement audits. The second part of the course dives into an application of auditing through (1) understanding how to audit an acquisition and payment cycle and (2) applying the knowledge learned through the acquisition and payment cycle to the revenue cycle in a performance assessment.
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