Syllabus - ACG 6636, ADVANCED AUDITING, SUMMER 2010 Dr....

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ACG 6636, ADVANCED AUDITING, SUMMER 2010 Dr. Peggy Dwyer, BA 441 Office phone: 407-823-2588 e-mail: pdwyer@bus.ucf.edu Office hours: M & W 4:30-5:45 PM; Other days/times by appointment. Course Objectives Auditing is a practice that has social, legal, political, ethical, economic, and technical aspects and ramifications. Further, auditing is a practice that has evolved into its present form over a period of hundreds of years. Hence the focus of this course will not be limited to merely the technical and economic aspects of audit practice. The historical, social, political and ethical aspects of auditing will be a major part of the course content. It is assumed that students have a basic understanding of the concepts and techniques obtained from an undergraduate auditing course. In summary, course objectives are: (1) to add depth and breadth to students’ existing understanding of auditing concepts and technical practices; (2) to enhance students’ understanding of the social, legal, political and ethical ramifications of auditing; (3) to increase students’ knowledge and understanding of the history of the practice. Course Coverage The course includes two modules. Module 1 covers the economic role of auditing and the social, professional and ethical responsibilities of auditors. Coverage in module 2 includes the major aspects of field work from client acceptance through the completion
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Syllabus - ACG 6636, ADVANCED AUDITING, SUMMER 2010 Dr....

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