Optional Courses

Author: Date:14-11-2007 Hits:

Objectives and Requirements:

Auditing2 and Business Case 2 is the second of two courses in auditing in the CGA program of professional studies. It is a PACE level course that focuses on topics of particular importance to auditors presenting audit options.

Auditing2 and Business Case 2 is designed to assist students in developing professional competence and skills to: the demand for audit and other assurance services, the CPA profession, Audit reports, Professional ethics, Legal liability, Audit responsibilities and objectives, Audit evidence, Audit planning and analytical procedures, Materiality and risk, Internal control and control risk, Fraud auditing, the impact of information technology on the audit process, Overall audit plan and audit program, Application of the audit process to the sales and collection cycle, Application of the audit process to other cycles and Completing the audit.


The Demand for Audit and Other Assurance Services, the CPA Profession, Audit Reports, Professional Ethics, Legal Liability, Audit Process, Audit Evidence, Audit Planning and Analytical Procedures, Materiality and Risk, Internal Control and Control Risk, Fraud Auditing, the Impact of Information Technology on the Audit Process, Overall Audit Plan and Audit Program, Application of the Audit Process to the Sales and Collection Cycle, Application of the Audit Process to Other Cycles and Completing the Audit.

Credits: 3

Prerequisite Course(s): Auditing 1

Last:Money and Banking