Auditing, Assurance, and Professional Ethics

This course will provide knowledge, standards, regulations, and current applications of financial statement audit assignments and other assurance services, as well as professional codes of ethics. Aspects emphasized, in addition to basic audit concepts, include current audit and assurance regulations and practices, the risk-based audit approach, and governance in auditing. This course will also address the impact of current situations or other changes in external conditions on audit practice. Topics covered include: regulation, the profession, audit and assurance engagement ethics; quality control and engagement risk mitigation; audit approaches; planning, concluding, and reporting the results of audit and assurance engagements.