ACCT 6305 Advanced and Current Topics in Audit
Analysis of the activities in the planning and execution of an audit, in accordance with the principles and norms of the American Institute of Authorized Public Accountants (AICPA, according to its acronym in English). Importance of the study of the internal control system of a company; risk determination; determination of the sample and interpretation of it. Discussion of ethical values and international standards. Use of technology oriented to audit issues.
Prerequisite
BADM 6300