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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 360-DL : Auditing II


Auditing II builds on foundational audit concepts and applies them to real-life situations including the understanding and analysis of company financial statements. The course also introduces a number of internal control frameworks and standards, explores alternatives to the traditional financial statement audit, compares and contrasts the roles of the external and internal auditor, and considers whether auditors can be truly independent. By the end of this course, students will be proficient in analyzing financial statements, including understanding a company’s strengths and weaknesses, as well as whether a company presents a good investment opportunity. Students will also be able to design audit procedures to prevent or detect fraud and will have an understanding of the differences between IT controls and manual controls. Students will join group discussions, complete online homework assignments, research and write papers on various topics, participate in group projects 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.

Spring 2024
Start/End DatesDay(s)TimeBuildingSection
03/25/24 - 06/08/24Asynch
Asynch 20
InstructorCourse LocationStatusCAESAR Course ID
Folk, Jeannie
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