ACCT 5204: Advanced Auditing & Assurance Services

Accounting Standards

AICPA Code and Interpretations

Audit Evidence Definition & Decisions

Audit Planning & Client Acceptance

Data Analytics, Financial Ratios & Audit Documentation

Ethical Principles, Dilemmas & Importance in CPA Profession

Independence Requirements & Conduct Enforcement

Materiality Concept & Preliminary Materiality

Nature and Structure of CPA Firms

Role of PCAOB, SOX, SEC & AICPA

​​Performance Materiality & Evaluation of Audit Findings