Back to Course Guide

Course Syllabi

Course Rotation

Distance Learning

  • Spring
  • Summer
  • Fall
  • Winter

Classroom Learning

  • Spring
  • Summer
  • Fall
  • Winter

How To Register

Call 972-279-6511
Talk to an Advisor

Current Students

Log into Portal

The course presents the theoretical and practical side of auditing by examining the professional responsibilities of the auditor and reporting requirements.  Included are general standards and rules of conduct, legal liability, types of audit reports, and other reporting considerations.



  • Interpreting the Generally Accepted Auditing Standards and its implications.
  • Interpreting the AICPA Code of Professional Conduct and its meaning for both CPAs and others who rely on their work.
  • Defining the auditor’s legal liability to the clients, primary beneficiaries, and other third parties.
  • Defining the elements of quality control and how they affect the planning supervision of the audit.
  • Comparing and contrasting an unqualified, qualified, adverse, and disclaimer of opinion, and identifying situations in which each of the above might be used.
  • Preparing special reports such as engagement and management letters.
  • Applying the effects of subsequent events on the auditor’s report.
  • Defining the audit process and assessing inherent control and detection risk.
  • Describing the auditor’s reporting requirements for unaudited financial information and the financial statements of nonpublic entities.
  • Defining the internal control and describing the steps involved in evaluation by the auditor.
  • Analyzing basic methods of documentation used by the auditor in evaluating internal control.
  • Describing tests of controls and the general approaches to the testing transactions.
  • Defining audit evidence and writing an audit program.
  • Preparing working papers and understanding their general content and composition.
  • Stating audit objectives and preparing audit programs to test transactions and balances.
  • Describing the differences and similarities among general controls, application controls, software controls, hardware controls, and EDP auditing.
  • Describing appropriate audit procedures regarding client and attorney representation and approval letters.

Course Syllabi

Great! Wait! Let's Get You the Info You're Looking For.

Advisors can help provide you answers.

972-279-6511 972-279-6511

Flexible In-Person Options Designed for Working Adults


Conveniently Online