With this specialization, you'll be focusing on advanced auditing and issues affecting the profession today, as well as learning how to identify, detect, and prevent fraud within accounting. The audit specialization will prepare you for a higher position within the accountancy field. Your specialization may require prerequisite course work. Please talk to your advisor for more information.
Specialization for Graduate Degrees
Personalize your graduate degree with a specialization in auditing. When you choose this specialization, you focus your studies on a unique aspect of accounting. A graduate specialization is three courses, worth a total of nine credits.
To achieve your Master of Accountancy with a specialization in audit, you must complete these three courses of the Audit specialization in addition to the core accounting courses.
ACC 616 Forensic Accounting
This course will cover the basic concepts of forensic accounting including identifying, detecting, and preventing fraud. There will be an emphasis on investigating documentary evidence, interviewing witnesses and potential suspects, writing investigative reports and testifying to findings.
ACC 617 Current Issues in Advanced Auditing
This course will examine current and advanced issues affecting the auditing profession. Topics will include the study of audit risk, corporate governance, audit planning and execution, special reports and assurance engagements.
ACC 697 Audit Capstone
This course is designed to bring together knowledge gained from the previous program courses. Broadly the course emphasizes complex auditing concepts and will also encompass accounting concepts, financial statement reporting, taxes, risks, information systems, business law, and ethics.