ACC 604 - Auditing&Forensic Examination

Institution:

University of Michigan-Dearborn

Subject:

Accounting

Description:

To study forensic examination and investigation techniques including typical embezzlement and financial statement fraud scenarios, fraud risk factors, sources and uses of evidence, and interrogation and surveillance techniques. Other course topics may include auditing standards for private and public companies, expanding assurance services, advanced internal control testing, audit objectives and procedures, ethical standards, sampling techniques, auditor?s report, risk based auditing, and management letters. Special attention will be given to the changing role and services offered by internal and external auditors, auditor responsibility to the public, and the ability of the auditor to offer assurance. Prerequisites: Graduate standing.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.umd.umich.edu/

Phone Number:

(313) 593-5000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Semester

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