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Number:AC445
Name:Auditing Theory & Practice
Description:This course is for students who intend to pursue a career in auditing, whether in public accounting or in internal auditing. Auditing standards of the American Institute of Certified Public Accountants and the Institute of Internal Auditors are integrated into the course material. Areas covered include the evaluation of internal control, ethical and legal responsibilities of the auditor, audit-report writing, and audit planning.
Credit(s):3
Offered (DAY schedule):Every fall semester
Instructor Permission Required:N
Pre-Requisite(s): AC224

Course Objectives

Upon completing this course, students will be able to • Plan an audit in accordance with U.S. generally accepted auditing standards • Consider internal controls to assess control risk Design audit programs to gather evidence on management assertions • Implement substantive testing and clearly document conclusions • Prepare appropriate audit reports and required communications • Complete an audit case

Books Previously Used in this Course

Term Year Title ISBN Author Edition Publisher
S 2013 No Text Required For This Course ZZDIRECT NONE MBS
F 2012 Auditing and Assurance Services - With CD 0-07-752016-5 Louwers, Timothy 5TH 13 Richard D. Irwin, Inc.
F 2011 AUDITING & ASSURANCE SERV 0-07-739657-X LOUWERS 4 MCG
S 2011 AUDITING & ASSURANCE SERV 0-07-739657-X LOUWERS 4 MCGRAW-HILL
F 2010 AUDITING & ASSURANCE SERV 0-07-725033-8 LOUWERS 3 MCG
F 2009 AUDITING & ASSURANCE SERV 0-07-725033-8 LOUWERS 3 MCGRAW-HILL PUBLISHING
F 2008 AUDITING & ASSURANCE SERV 0-07-725033-8 LOUWERS 3 MCGRAW-HILL PUBLISHING
F 2007 AUDITING & ASSURANCE SERV LOUWERS 2 MCG
F 2007 Auditing & Assurance services, 10: 0-07-312824-4 Louwers 2nd McGraw-Hill Irwin
F 2005 AUDITING+ASSURANCE SERVICES LOUWERS 5
F 2003 Auditing + Assurance Services w/ casebook 007282963x Robertson 10th MCG
F 2002 Auditing + Assurance Services w/ casebook 007282963x Robertson 10th MCG
F 2001 Auditing-w/Internet Resource Guide 0-07-247853-5 Robertson 10th MCG
F 2000 Auditing 0-07-290695-2 Robertson 9 MCG
F 1999 Auditing 0-07-290695-2 Robertson 9 MCG
Thomas College. Beyond Education.