Advanced Audit and Internal Controls

This course focuses on the use of case studies, and provides an in-depth analysis of selected advanced topics in auditing. Among the topics covered are: (i) code of professional ethics of the auditing professions, (ii) fundamental principles underlying an audit performed in accordance with generally accepted auditing standards, (iii) impact of information technology in the conduct of an audit, and (iv) how audit sampling is used in an audit. Moreover, the factors that impact audit risk are analyzed, and the impact of internal controls on the conduct of an audit are evaluated.