2021-2022 Catalog

ACC 576 Auditing and Business Concepts


ACC 403

This course covers advanced topics in auditing and the general business environment for students pursuing a career in public accounting. Concepts covered include attestation engagements and advanced accounting functions affecting businesses. Students analyze advanced audit and accounting information and make recommendations both orally and in writing. Topics include auditing procedures, domestic generally accepted auditing standards, audit reports, other attestation reports, other professional services, the Sarbanes-Oxley Act of 2002, the Public Company Accounting Oversight Board, the nature of business structures, the analysis of economic concepts used in business, advanced aspects of the financial management of a business, information technology issues in business, and the accounting planning and management functions of a business.