ACCT 705-Seminar in Auditing (3 Crs.)


This course is a survey of recent empirical research in auditing.  The primary purpose of this course is to introduce a significant number of the research questions and methods in empirical research in auditing.  The assigned readings, classroom discussions, term-paper, and final exam are designed for that purpose. Theoretical concept of auditing and practical approach. Solving specific problems connected with thesis of PhD students.

Upon successful completion of this course, students will be able to:

- Understand theory of auditing as one of assurance services
- Apply theoretical knowledge for research activity
- Concept and Role of Auditing in Market Economy 
- The Role and Function of Auditors 
- Professional Qualification , Organization and Ethics 
- The Design of Audits, Testing of Cycles and Performing Substantive Tests 
- Auditors Reports and Management Letters 
- Technology and Audit Sampling, Concepts and Techniques 
- Audit of B/S, P/L, CF and Notes 
- Audit of Annual Report 
- Audit in Computer Environment, CAAT