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Olivet Nazarene University    
 
    
 
  Nov 22, 2017
 
2017-2018 Catalog

ACCT 475 - Advanced Auditing


3 hours
One emphasis of the course will be on the setup and maintenance of a computerized general ledger system. This aspect will be integrated with computerized case studies which will focus on audit planning, risk and materiality, evidence-gathering, evaluation of the internal control structure, and audit evidence and audit reports. Examination of the professional literature and pronouncements will be conducted throughout the course. Prerequisite(s): ACCT 367 . UG