ACCT 4301 - Course Overview
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Chapter 1, 2 & 19 – Intro to auditing, standards, and current regulatory
environment
Chapter 3, 4, 5, and Audit Sampling – Planning and conducting a financial
statement audit (risk assessment, materiality, assertions, gathering evidence,
analytical procedures)
Emerging Audit Tools and Technology and Professional Judgments
Chapter 6, and 7 – Planning and conducting “integrated audits” (e.g., financial
and internal control audits – focus on internal controls)
Chapter 17 and 18 – Completing the financial and internal control audits
including audit reports/opinions