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SPS accounting courses may be taken in preparation for the CPA examination. Students who wish to sit for the CPA examination should see for current requirements. Accounting courses carry business credit, and may not be audited.

ACCOUNT 350-DL : Auditing I


Auditing Principles and Procedures provides the foundational concepts of balance sheet audits, allowing students to exercise the role of an external auditor, identifying audit risks, determining appropriate audit techniques and evidencing, and executing audits of primary financial areas present at most companies. Students will be confronted with common ethical issues faced by auditors, issues of auditor independence, fraud risks, and audits of key accounting cycles such as cash, accounts receivable, inventories, accounts payable, debt and capital. By the end of this course, students will be proficient in recognizing audit risks at both, the client and financial statement line level, writing engagement letters, and communicating results to auditees. Students will join group discussions, complete online homework assignments, research and write papers on various topics, and complete online quizzes and examinations. Students are highly encouraged to share articles and their own experiences related to auditing and auditors as part of their assignments.

This course is conducted completely online. A technology fee will be added to tuition.

Winter 2025
Start/End DatesDay(s)TimeBuildingSection
01/06/25 - 03/22/25Asynch
Asynch 20
InstructorCourse LocationStatusCAESAR Course ID
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