FSAAC 626 Investigation and Analysis: Auditing

3 credits

Emphasizes financial statement fraud and how an auditor can find such fraud. The proper manner in which allegations of fraud should be investigated to meet the requirements of civil/criminal court procedure are addressed.Case studies of the SEC Enforcement Division's releases for false and misleading financial statements. Restricted to Accounting Track Students only.

Prerequisite(s): FSAAC 624