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. This course must be completed prior to taking Mock Trial. Restricted to Accounting Track Students only.

Prerequisite(s): FSAAC 624