ACCT605

The Securities and Exchange Commission requirements pertaining to the financial statement auditing and reporting requirements will be examined in conjunction with the Generally Accepted Auditing Standards. The role of the auditor in identifying the impact of technology on the audit process and the importance of understanding the risks associated with operational systems security, networks and systems development will be examined in relation to the auditing process. The significance of “Computer Assisted Audit Tools and Techniques” will be infused throughout the class through case discussion and analysis projects.