professional standards (both from the AICPA and PCAOB), empirical research, and case studies on selected topics in auditing. Subject matters include the demand for auditing, the effects of the Sarbanes–Oxley Act, risk assessment, fraud, and audit testing. Students are expected to gain the following:
a. An understanding of the economic nature of auditing and the demand for audit and assurance services, including the effects of the Sarbanes–Oxley Act.
b. Knowledge of the various tools available to assist…
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