BBA | Bachelor of Business Administration

The Bachelor’s Degree Courses at CalSouthern’s School of Business

Below, you’ll find all of the online bachelor’s degree courses offered by CalSouthern’s School of Business. By taking 15 semester hours of elective online bachelor’s courses, you can focus your studies in your particular area of interest, earning your Bachelor of Business Administration Degree with a concentration in management, accounting, human resources management, marketing, international business, or criminal justice.

Required Core Courses

Lower Division Courses

ACT 2467 Auditing

Credits : 3

This course is an introduction to generally accepted auditing standards, concepts of internal control, analysis and tracing of financial transactions, and opinions expressed on the fair presentation of financial statements by certified public accountants.

Learning Outcomes:
    • Contrast the various types of Audits and types of auditors.
    • Discuss the auditor’s responsibility for detecting errors, fraud, and illegal acts.
    • Describe the nature of ethics and ethical dilemmas.
    • Distinguish between CPA's liability under common law and under statutory law.
    • List and describe types of audit evidence.
    • Identify the factors that auditors consider in accepting new clients.
    • Define what is meant by internal control.
    • Contrast the characteristics of an information technology-based system with those of a less sophisticated system.
    • Explain the effects of changes in various population characteristics and changes in sampling risk on required sample size.
    • Identify the auditors' objectives in the audit of financial investments.
    • Describe the nature of receivables.
    • Obtain an understanding of internal control over inventories and cost of goods sold.
    • Asses the risks of material misstatement of property, plant, and equipment.
    • Describe the nature of accounts payable and other liabilities.
    • Describe the nature of debt.
    • Complete an audit program for payroll.
    • Describe the standard audit report for nonpublic entity and for public company audits.
    • Present the auditors' approach to analyzing internal control when performing an integrated audit.
    • Discuss the issuance of letters for underwriters and condensed financial statements.
    • Describe the differences among assurance services, attestation services, and audits.
    • Identify the standards for the professional practice of internal auditing
    • Integrate the course concepts through interaction with other Learners and your Mentor.
    • Introduce self and explain course expectations.
    • Access information efficiently and effectively.
    • Evaluate information critically and competently.

    Course Concepts:

    Learners will understand major concepts of... 

    · Audit technology. 
    · Audit risk. 
    · Professional conduct. 
    · Auditor responsibilities. 
    · Audit completion. 
    · Audit sampling. 
    · Audit tests. 
    · Audit reports for financial statements. 

Back


Upper Division Courses

ACT 2467 Auditing

Credits : 3

This course is an introduction to generally accepted auditing standards, concepts of internal control, analysis and tracing of financial transactions, and opinions expressed on the fair presentation of financial statements by certified public accountants.

Learning Outcomes:
    • Contrast the various types of Audits and types of auditors.
    • Discuss the auditor’s responsibility for detecting errors, fraud, and illegal acts.
    • Describe the nature of ethics and ethical dilemmas.
    • Distinguish between CPA's liability under common law and under statutory law.
    • List and describe types of audit evidence.
    • Identify the factors that auditors consider in accepting new clients.
    • Define what is meant by internal control.
    • Contrast the characteristics of an information technology-based system with those of a less sophisticated system.
    • Explain the effects of changes in various population characteristics and changes in sampling risk on required sample size.
    • Identify the auditors' objectives in the audit of financial investments.
    • Describe the nature of receivables.
    • Obtain an understanding of internal control over inventories and cost of goods sold.
    • Asses the risks of material misstatement of property, plant, and equipment.
    • Describe the nature of accounts payable and other liabilities.
    • Describe the nature of debt.
    • Complete an audit program for payroll.
    • Describe the standard audit report for nonpublic entity and for public company audits.
    • Present the auditors' approach to analyzing internal control when performing an integrated audit.
    • Discuss the issuance of letters for underwriters and condensed financial statements.
    • Describe the differences among assurance services, attestation services, and audits.
    • Identify the standards for the professional practice of internal auditing
    • Integrate the course concepts through interaction with other Learners and your Mentor.
    • Introduce self and explain course expectations.
    • Access information efficiently and effectively.
    • Evaluate information critically and competently.

    Course Concepts:

    Learners will understand major concepts of... 

    · Audit technology. 
    · Audit risk. 
    · Professional conduct. 
    · Auditor responsibilities. 
    · Audit completion. 
    · Audit sampling. 
    · Audit tests. 
    · Audit reports for financial statements. 

Back


Business Elective Courses

Management Electives

Lower Division Courses

ACT 2467 Auditing

Credits : 3

This course is an introduction to generally accepted auditing standards, concepts of internal control, analysis and tracing of financial transactions, and opinions expressed on the fair presentation of financial statements by certified public accountants.

Learning Outcomes:
    • Contrast the various types of Audits and types of auditors.
    • Discuss the auditor’s responsibility for detecting errors, fraud, and illegal acts.
    • Describe the nature of ethics and ethical dilemmas.
    • Distinguish between CPA's liability under common law and under statutory law.
    • List and describe types of audit evidence.
    • Identify the factors that auditors consider in accepting new clients.
    • Define what is meant by internal control.
    • Contrast the characteristics of an information technology-based system with those of a less sophisticated system.
    • Explain the effects of changes in various population characteristics and changes in sampling risk on required sample size.
    • Identify the auditors' objectives in the audit of financial investments.
    • Describe the nature of receivables.
    • Obtain an understanding of internal control over inventories and cost of goods sold.
    • Asses the risks of material misstatement of property, plant, and equipment.
    • Describe the nature of accounts payable and other liabilities.
    • Describe the nature of debt.
    • Complete an audit program for payroll.
    • Describe the standard audit report for nonpublic entity and for public company audits.
    • Present the auditors' approach to analyzing internal control when performing an integrated audit.
    • Discuss the issuance of letters for underwriters and condensed financial statements.
    • Describe the differences among assurance services, attestation services, and audits.
    • Identify the standards for the professional practice of internal auditing
    • Integrate the course concepts through interaction with other Learners and your Mentor.
    • Introduce self and explain course expectations.
    • Access information efficiently and effectively.
    • Evaluate information critically and competently.

    Course Concepts:

    Learners will understand major concepts of... 

    · Audit technology. 
    · Audit risk. 
    · Professional conduct. 
    · Auditor responsibilities. 
    · Audit completion. 
    · Audit sampling. 
    · Audit tests. 
    · Audit reports for financial statements. 

Back


Upper Division Courses

ACT 2467 Auditing

Credits : 3

This course is an introduction to generally accepted auditing standards, concepts of internal control, analysis and tracing of financial transactions, and opinions expressed on the fair presentation of financial statements by certified public accountants.

Learning Outcomes:
    • Contrast the various types of Audits and types of auditors.
    • Discuss the auditor’s responsibility for detecting errors, fraud, and illegal acts.
    • Describe the nature of ethics and ethical dilemmas.
    • Distinguish between CPA's liability under common law and under statutory law.
    • List and describe types of audit evidence.
    • Identify the factors that auditors consider in accepting new clients.
    • Define what is meant by internal control.
    • Contrast the characteristics of an information technology-based system with those of a less sophisticated system.
    • Explain the effects of changes in various population characteristics and changes in sampling risk on required sample size.
    • Identify the auditors' objectives in the audit of financial investments.
    • Describe the nature of receivables.
    • Obtain an understanding of internal control over inventories and cost of goods sold.
    • Asses the risks of material misstatement of property, plant, and equipment.
    • Describe the nature of accounts payable and other liabilities.
    • Describe the nature of debt.
    • Complete an audit program for payroll.
    • Describe the standard audit report for nonpublic entity and for public company audits.
    • Present the auditors' approach to analyzing internal control when performing an integrated audit.
    • Discuss the issuance of letters for underwriters and condensed financial statements.
    • Describe the differences among assurance services, attestation services, and audits.
    • Identify the standards for the professional practice of internal auditing
    • Integrate the course concepts through interaction with other Learners and your Mentor.
    • Introduce self and explain course expectations.
    • Access information efficiently and effectively.
    • Evaluate information critically and competently.

    Course Concepts:

    Learners will understand major concepts of... 

    · Audit technology. 
    · Audit risk. 
    · Professional conduct. 
    · Auditor responsibilities. 
    · Audit completion. 
    · Audit sampling. 
    · Audit tests. 
    · Audit reports for financial statements. 

Back


Accounting Electives

Lower Division Courses

ACT 2467 Auditing

Credits : 3

This course is an introduction to generally accepted auditing standards, concepts of internal control, analysis and tracing of financial transactions, and opinions expressed on the fair presentation of financial statements by certified public accountants.

Learning Outcomes:
    • Contrast the various types of Audits and types of auditors.
    • Discuss the auditor’s responsibility for detecting errors, fraud, and illegal acts.
    • Describe the nature of ethics and ethical dilemmas.
    • Distinguish between CPA's liability under common law and under statutory law.
    • List and describe types of audit evidence.
    • Identify the factors that auditors consider in accepting new clients.
    • Define what is meant by internal control.
    • Contrast the characteristics of an information technology-based system with those of a less sophisticated system.
    • Explain the effects of changes in various population characteristics and changes in sampling risk on required sample size.
    • Identify the auditors' objectives in the audit of financial investments.
    • Describe the nature of receivables.
    • Obtain an understanding of internal control over inventories and cost of goods sold.
    • Asses the risks of material misstatement of property, plant, and equipment.
    • Describe the nature of accounts payable and other liabilities.
    • Describe the nature of debt.
    • Complete an audit program for payroll.
    • Describe the standard audit report for nonpublic entity and for public company audits.
    • Present the auditors' approach to analyzing internal control when performing an integrated audit.
    • Discuss the issuance of letters for underwriters and condensed financial statements.
    • Describe the differences among assurance services, attestation services, and audits.
    • Identify the standards for the professional practice of internal auditing
    • Integrate the course concepts through interaction with other Learners and your Mentor.
    • Introduce self and explain course expectations.
    • Access information efficiently and effectively.
    • Evaluate information critically and competently.

    Course Concepts:

    Learners will understand major concepts of... 

    · Audit technology. 
    · Audit risk. 
    · Professional conduct. 
    · Auditor responsibilities. 
    · Audit completion. 
    · Audit sampling. 
    · Audit tests. 
    · Audit reports for financial statements. 

Back


Upper Division Courses

ACT 2467 Auditing

Credits : 3

This course is an introduction to generally accepted auditing standards, concepts of internal control, analysis and tracing of financial transactions, and opinions expressed on the fair presentation of financial statements by certified public accountants.

Learning Outcomes:
    • Contrast the various types of Audits and types of auditors.
    • Discuss the auditor’s responsibility for detecting errors, fraud, and illegal acts.
    • Describe the nature of ethics and ethical dilemmas.
    • Distinguish between CPA's liability under common law and under statutory law.
    • List and describe types of audit evidence.
    • Identify the factors that auditors consider in accepting new clients.
    • Define what is meant by internal control.
    • Contrast the characteristics of an information technology-based system with those of a less sophisticated system.
    • Explain the effects of changes in various population characteristics and changes in sampling risk on required sample size.
    • Identify the auditors' objectives in the audit of financial investments.
    • Describe the nature of receivables.
    • Obtain an understanding of internal control over inventories and cost of goods sold.
    • Asses the risks of material misstatement of property, plant, and equipment.
    • Describe the nature of accounts payable and other liabilities.
    • Describe the nature of debt.
    • Complete an audit program for payroll.
    • Describe the standard audit report for nonpublic entity and for public company audits.
    • Present the auditors' approach to analyzing internal control when performing an integrated audit.
    • Discuss the issuance of letters for underwriters and condensed financial statements.
    • Describe the differences among assurance services, attestation services, and audits.
    • Identify the standards for the professional practice of internal auditing
    • Integrate the course concepts through interaction with other Learners and your Mentor.
    • Introduce self and explain course expectations.
    • Access information efficiently and effectively.
    • Evaluate information critically and competently.

    Course Concepts:

    Learners will understand major concepts of... 

    · Audit technology. 
    · Audit risk. 
    · Professional conduct. 
    · Auditor responsibilities. 
    · Audit completion. 
    · Audit sampling. 
    · Audit tests. 
    · Audit reports for financial statements. 

Back


Human Resource Management Electives

Lower Division Courses

ACT 2467 Auditing

Credits : 3

This course is an introduction to generally accepted auditing standards, concepts of internal control, analysis and tracing of financial transactions, and opinions expressed on the fair presentation of financial statements by certified public accountants.

Learning Outcomes:
    • Contrast the various types of Audits and types of auditors.
    • Discuss the auditor’s responsibility for detecting errors, fraud, and illegal acts.
    • Describe the nature of ethics and ethical dilemmas.
    • Distinguish between CPA's liability under common law and under statutory law.
    • List and describe types of audit evidence.
    • Identify the factors that auditors consider in accepting new clients.
    • Define what is meant by internal control.
    • Contrast the characteristics of an information technology-based system with those of a less sophisticated system.
    • Explain the effects of changes in various population characteristics and changes in sampling risk on required sample size.
    • Identify the auditors' objectives in the audit of financial investments.
    • Describe the nature of receivables.
    • Obtain an understanding of internal control over inventories and cost of goods sold.
    • Asses the risks of material misstatement of property, plant, and equipment.
    • Describe the nature of accounts payable and other liabilities.
    • Describe the nature of debt.
    • Complete an audit program for payroll.
    • Describe the standard audit report for nonpublic entity and for public company audits.
    • Present the auditors' approach to analyzing internal control when performing an integrated audit.
    • Discuss the issuance of letters for underwriters and condensed financial statements.
    • Describe the differences among assurance services, attestation services, and audits.
    • Identify the standards for the professional practice of internal auditing
    • Integrate the course concepts through interaction with other Learners and your Mentor.
    • Introduce self and explain course expectations.
    • Access information efficiently and effectively.
    • Evaluate information critically and competently.

    Course Concepts:

    Learners will understand major concepts of... 

    · Audit technology. 
    · Audit risk. 
    · Professional conduct. 
    · Auditor responsibilities. 
    · Audit completion. 
    · Audit sampling. 
    · Audit tests. 
    · Audit reports for financial statements. 

Back


Upper Division Courses

ACT 2467 Auditing

Credits : 3

This course is an introduction to generally accepted auditing standards, concepts of internal control, analysis and tracing of financial transactions, and opinions expressed on the fair presentation of financial statements by certified public accountants.

Learning Outcomes:
    • Contrast the various types of Audits and types of auditors.
    • Discuss the auditor’s responsibility for detecting errors, fraud, and illegal acts.
    • Describe the nature of ethics and ethical dilemmas.
    • Distinguish between CPA's liability under common law and under statutory law.
    • List and describe types of audit evidence.
    • Identify the factors that auditors consider in accepting new clients.
    • Define what is meant by internal control.
    • Contrast the characteristics of an information technology-based system with those of a less sophisticated system.
    • Explain the effects of changes in various population characteristics and changes in sampling risk on required sample size.
    • Identify the auditors' objectives in the audit of financial investments.
    • Describe the nature of receivables.
    • Obtain an understanding of internal control over inventories and cost of goods sold.
    • Asses the risks of material misstatement of property, plant, and equipment.
    • Describe the nature of accounts payable and other liabilities.
    • Describe the nature of debt.
    • Complete an audit program for payroll.
    • Describe the standard audit report for nonpublic entity and for public company audits.
    • Present the auditors' approach to analyzing internal control when performing an integrated audit.
    • Discuss the issuance of letters for underwriters and condensed financial statements.
    • Describe the differences among assurance services, attestation services, and audits.
    • Identify the standards for the professional practice of internal auditing
    • Integrate the course concepts through interaction with other Learners and your Mentor.
    • Introduce self and explain course expectations.
    • Access information efficiently and effectively.
    • Evaluate information critically and competently.

    Course Concepts:

    Learners will understand major concepts of... 

    · Audit technology. 
    · Audit risk. 
    · Professional conduct. 
    · Auditor responsibilities. 
    · Audit completion. 
    · Audit sampling. 
    · Audit tests. 
    · Audit reports for financial statements. 

Back


Marketing Electives

Lower Division Courses

ACT 2467 Auditing

Credits : 3

This course is an introduction to generally accepted auditing standards, concepts of internal control, analysis and tracing of financial transactions, and opinions expressed on the fair presentation of financial statements by certified public accountants.

Learning Outcomes:
    • Contrast the various types of Audits and types of auditors.
    • Discuss the auditor’s responsibility for detecting errors, fraud, and illegal acts.
    • Describe the nature of ethics and ethical dilemmas.
    • Distinguish between CPA's liability under common law and under statutory law.
    • List and describe types of audit evidence.
    • Identify the factors that auditors consider in accepting new clients.
    • Define what is meant by internal control.
    • Contrast the characteristics of an information technology-based system with those of a less sophisticated system.
    • Explain the effects of changes in various population characteristics and changes in sampling risk on required sample size.
    • Identify the auditors' objectives in the audit of financial investments.
    • Describe the nature of receivables.
    • Obtain an understanding of internal control over inventories and cost of goods sold.
    • Asses the risks of material misstatement of property, plant, and equipment.
    • Describe the nature of accounts payable and other liabilities.
    • Describe the nature of debt.
    • Complete an audit program for payroll.
    • Describe the standard audit report for nonpublic entity and for public company audits.
    • Present the auditors' approach to analyzing internal control when performing an integrated audit.
    • Discuss the issuance of letters for underwriters and condensed financial statements.
    • Describe the differences among assurance services, attestation services, and audits.
    • Identify the standards for the professional practice of internal auditing
    • Integrate the course concepts through interaction with other Learners and your Mentor.
    • Introduce self and explain course expectations.
    • Access information efficiently and effectively.
    • Evaluate information critically and competently.

    Course Concepts:

    Learners will understand major concepts of... 

    · Audit technology. 
    · Audit risk. 
    · Professional conduct. 
    · Auditor responsibilities. 
    · Audit completion. 
    · Audit sampling. 
    · Audit tests. 
    · Audit reports for financial statements. 

Back


Upper Division Courses

ACT 2467 Auditing

Credits : 3

This course is an introduction to generally accepted auditing standards, concepts of internal control, analysis and tracing of financial transactions, and opinions expressed on the fair presentation of financial statements by certified public accountants.

Learning Outcomes:
    • Contrast the various types of Audits and types of auditors.
    • Discuss the auditor’s responsibility for detecting errors, fraud, and illegal acts.
    • Describe the nature of ethics and ethical dilemmas.
    • Distinguish between CPA's liability under common law and under statutory law.
    • List and describe types of audit evidence.
    • Identify the factors that auditors consider in accepting new clients.
    • Define what is meant by internal control.
    • Contrast the characteristics of an information technology-based system with those of a less sophisticated system.
    • Explain the effects of changes in various population characteristics and changes in sampling risk on required sample size.
    • Identify the auditors' objectives in the audit of financial investments.
    • Describe the nature of receivables.
    • Obtain an understanding of internal control over inventories and cost of goods sold.
    • Asses the risks of material misstatement of property, plant, and equipment.
    • Describe the nature of accounts payable and other liabilities.
    • Describe the nature of debt.
    • Complete an audit program for payroll.
    • Describe the standard audit report for nonpublic entity and for public company audits.
    • Present the auditors' approach to analyzing internal control when performing an integrated audit.
    • Discuss the issuance of letters for underwriters and condensed financial statements.
    • Describe the differences among assurance services, attestation services, and audits.
    • Identify the standards for the professional practice of internal auditing
    • Integrate the course concepts through interaction with other Learners and your Mentor.
    • Introduce self and explain course expectations.
    • Access information efficiently and effectively.
    • Evaluate information critically and competently.

    Course Concepts:

    Learners will understand major concepts of... 

    · Audit technology. 
    · Audit risk. 
    · Professional conduct. 
    · Auditor responsibilities. 
    · Audit completion. 
    · Audit sampling. 
    · Audit tests. 
    · Audit reports for financial statements. 

Back


Entrepreneurship Electives

Lower Division Courses

ACT 2467 Auditing

Credits : 3

This course is an introduction to generally accepted auditing standards, concepts of internal control, analysis and tracing of financial transactions, and opinions expressed on the fair presentation of financial statements by certified public accountants.

Learning Outcomes:
    • Contrast the various types of Audits and types of auditors.
    • Discuss the auditor’s responsibility for detecting errors, fraud, and illegal acts.
    • Describe the nature of ethics and ethical dilemmas.
    • Distinguish between CPA's liability under common law and under statutory law.
    • List and describe types of audit evidence.
    • Identify the factors that auditors consider in accepting new clients.
    • Define what is meant by internal control.
    • Contrast the characteristics of an information technology-based system with those of a less sophisticated system.
    • Explain the effects of changes in various population characteristics and changes in sampling risk on required sample size.
    • Identify the auditors' objectives in the audit of financial investments.
    • Describe the nature of receivables.
    • Obtain an understanding of internal control over inventories and cost of goods sold.
    • Asses the risks of material misstatement of property, plant, and equipment.
    • Describe the nature of accounts payable and other liabilities.
    • Describe the nature of debt.
    • Complete an audit program for payroll.
    • Describe the standard audit report for nonpublic entity and for public company audits.
    • Present the auditors' approach to analyzing internal control when performing an integrated audit.
    • Discuss the issuance of letters for underwriters and condensed financial statements.
    • Describe the differences among assurance services, attestation services, and audits.
    • Identify the standards for the professional practice of internal auditing
    • Integrate the course concepts through interaction with other Learners and your Mentor.
    • Introduce self and explain course expectations.
    • Access information efficiently and effectively.
    • Evaluate information critically and competently.

    Course Concepts:

    Learners will understand major concepts of... 

    · Audit technology. 
    · Audit risk. 
    · Professional conduct. 
    · Auditor responsibilities. 
    · Audit completion. 
    · Audit sampling. 
    · Audit tests. 
    · Audit reports for financial statements. 

Back


Upper Division Courses

ACT 2467 Auditing

Credits : 3

This course is an introduction to generally accepted auditing standards, concepts of internal control, analysis and tracing of financial transactions, and opinions expressed on the fair presentation of financial statements by certified public accountants.

Learning Outcomes:
    • Contrast the various types of Audits and types of auditors.
    • Discuss the auditor’s responsibility for detecting errors, fraud, and illegal acts.
    • Describe the nature of ethics and ethical dilemmas.
    • Distinguish between CPA's liability under common law and under statutory law.
    • List and describe types of audit evidence.
    • Identify the factors that auditors consider in accepting new clients.
    • Define what is meant by internal control.
    • Contrast the characteristics of an information technology-based system with those of a less sophisticated system.
    • Explain the effects of changes in various population characteristics and changes in sampling risk on required sample size.
    • Identify the auditors' objectives in the audit of financial investments.
    • Describe the nature of receivables.
    • Obtain an understanding of internal control over inventories and cost of goods sold.
    • Asses the risks of material misstatement of property, plant, and equipment.
    • Describe the nature of accounts payable and other liabilities.
    • Describe the nature of debt.
    • Complete an audit program for payroll.
    • Describe the standard audit report for nonpublic entity and for public company audits.
    • Present the auditors' approach to analyzing internal control when performing an integrated audit.
    • Discuss the issuance of letters for underwriters and condensed financial statements.
    • Describe the differences among assurance services, attestation services, and audits.
    • Identify the standards for the professional practice of internal auditing
    • Integrate the course concepts through interaction with other Learners and your Mentor.
    • Introduce self and explain course expectations.
    • Access information efficiently and effectively.
    • Evaluate information critically and competently.

    Course Concepts:

    Learners will understand major concepts of... 

    · Audit technology. 
    · Audit risk. 
    · Professional conduct. 
    · Auditor responsibilities. 
    · Audit completion. 
    · Audit sampling. 
    · Audit tests. 
    · Audit reports for financial statements. 

Back


Leadership Electives

Lower Division Courses

ACT 2467 Auditing

Credits : 3

This course is an introduction to generally accepted auditing standards, concepts of internal control, analysis and tracing of financial transactions, and opinions expressed on the fair presentation of financial statements by certified public accountants.

Learning Outcomes:
    • Contrast the various types of Audits and types of auditors.
    • Discuss the auditor’s responsibility for detecting errors, fraud, and illegal acts.
    • Describe the nature of ethics and ethical dilemmas.
    • Distinguish between CPA's liability under common law and under statutory law.
    • List and describe types of audit evidence.
    • Identify the factors that auditors consider in accepting new clients.
    • Define what is meant by internal control.
    • Contrast the characteristics of an information technology-based system with those of a less sophisticated system.
    • Explain the effects of changes in various population characteristics and changes in sampling risk on required sample size.
    • Identify the auditors' objectives in the audit of financial investments.
    • Describe the nature of receivables.
    • Obtain an understanding of internal control over inventories and cost of goods sold.
    • Asses the risks of material misstatement of property, plant, and equipment.
    • Describe the nature of accounts payable and other liabilities.
    • Describe the nature of debt.
    • Complete an audit program for payroll.
    • Describe the standard audit report for nonpublic entity and for public company audits.
    • Present the auditors' approach to analyzing internal control when performing an integrated audit.
    • Discuss the issuance of letters for underwriters and condensed financial statements.
    • Describe the differences among assurance services, attestation services, and audits.
    • Identify the standards for the professional practice of internal auditing
    • Integrate the course concepts through interaction with other Learners and your Mentor.
    • Introduce self and explain course expectations.
    • Access information efficiently and effectively.
    • Evaluate information critically and competently.

    Course Concepts:

    Learners will understand major concepts of... 

    · Audit technology. 
    · Audit risk. 
    · Professional conduct. 
    · Auditor responsibilities. 
    · Audit completion. 
    · Audit sampling. 
    · Audit tests. 
    · Audit reports for financial statements. 

Back


Upper Division Courses

ACT 2467 Auditing

Credits : 3

This course is an introduction to generally accepted auditing standards, concepts of internal control, analysis and tracing of financial transactions, and opinions expressed on the fair presentation of financial statements by certified public accountants.

Learning Outcomes:
    • Contrast the various types of Audits and types of auditors.
    • Discuss the auditor’s responsibility for detecting errors, fraud, and illegal acts.
    • Describe the nature of ethics and ethical dilemmas.
    • Distinguish between CPA's liability under common law and under statutory law.
    • List and describe types of audit evidence.
    • Identify the factors that auditors consider in accepting new clients.
    • Define what is meant by internal control.
    • Contrast the characteristics of an information technology-based system with those of a less sophisticated system.
    • Explain the effects of changes in various population characteristics and changes in sampling risk on required sample size.
    • Identify the auditors' objectives in the audit of financial investments.
    • Describe the nature of receivables.
    • Obtain an understanding of internal control over inventories and cost of goods sold.
    • Asses the risks of material misstatement of property, plant, and equipment.
    • Describe the nature of accounts payable and other liabilities.
    • Describe the nature of debt.
    • Complete an audit program for payroll.
    • Describe the standard audit report for nonpublic entity and for public company audits.
    • Present the auditors' approach to analyzing internal control when performing an integrated audit.
    • Discuss the issuance of letters for underwriters and condensed financial statements.
    • Describe the differences among assurance services, attestation services, and audits.
    • Identify the standards for the professional practice of internal auditing
    • Integrate the course concepts through interaction with other Learners and your Mentor.
    • Introduce self and explain course expectations.
    • Access information efficiently and effectively.
    • Evaluate information critically and competently.

    Course Concepts:

    Learners will understand major concepts of... 

    · Audit technology. 
    · Audit risk. 
    · Professional conduct. 
    · Auditor responsibilities. 
    · Audit completion. 
    · Audit sampling. 
    · Audit tests. 
    · Audit reports for financial statements. 

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International Business Electives

Lower Division Courses

ACT 2467 Auditing

Credits : 3

This course is an introduction to generally accepted auditing standards, concepts of internal control, analysis and tracing of financial transactions, and opinions expressed on the fair presentation of financial statements by certified public accountants.

Learning Outcomes:
    • Contrast the various types of Audits and types of auditors.
    • Discuss the auditor’s responsibility for detecting errors, fraud, and illegal acts.
    • Describe the nature of ethics and ethical dilemmas.
    • Distinguish between CPA's liability under common law and under statutory law.
    • List and describe types of audit evidence.
    • Identify the factors that auditors consider in accepting new clients.
    • Define what is meant by internal control.
    • Contrast the characteristics of an information technology-based system with those of a less sophisticated system.
    • Explain the effects of changes in various population characteristics and changes in sampling risk on required sample size.
    • Identify the auditors' objectives in the audit of financial investments.
    • Describe the nature of receivables.
    • Obtain an understanding of internal control over inventories and cost of goods sold.
    • Asses the risks of material misstatement of property, plant, and equipment.
    • Describe the nature of accounts payable and other liabilities.
    • Describe the nature of debt.
    • Complete an audit program for payroll.
    • Describe the standard audit report for nonpublic entity and for public company audits.
    • Present the auditors' approach to analyzing internal control when performing an integrated audit.
    • Discuss the issuance of letters for underwriters and condensed financial statements.
    • Describe the differences among assurance services, attestation services, and audits.
    • Identify the standards for the professional practice of internal auditing
    • Integrate the course concepts through interaction with other Learners and your Mentor.
    • Introduce self and explain course expectations.
    • Access information efficiently and effectively.
    • Evaluate information critically and competently.

    Course Concepts:

    Learners will understand major concepts of... 

    · Audit technology. 
    · Audit risk. 
    · Professional conduct. 
    · Auditor responsibilities. 
    · Audit completion. 
    · Audit sampling. 
    · Audit tests. 
    · Audit reports for financial statements. 

Back


Upper Division Courses

ACT 2467 Auditing

Credits : 3

This course is an introduction to generally accepted auditing standards, concepts of internal control, analysis and tracing of financial transactions, and opinions expressed on the fair presentation of financial statements by certified public accountants.

Learning Outcomes:
    • Contrast the various types of Audits and types of auditors.
    • Discuss the auditor’s responsibility for detecting errors, fraud, and illegal acts.
    • Describe the nature of ethics and ethical dilemmas.
    • Distinguish between CPA's liability under common law and under statutory law.
    • List and describe types of audit evidence.
    • Identify the factors that auditors consider in accepting new clients.
    • Define what is meant by internal control.
    • Contrast the characteristics of an information technology-based system with those of a less sophisticated system.
    • Explain the effects of changes in various population characteristics and changes in sampling risk on required sample size.
    • Identify the auditors' objectives in the audit of financial investments.
    • Describe the nature of receivables.
    • Obtain an understanding of internal control over inventories and cost of goods sold.
    • Asses the risks of material misstatement of property, plant, and equipment.
    • Describe the nature of accounts payable and other liabilities.
    • Describe the nature of debt.
    • Complete an audit program for payroll.
    • Describe the standard audit report for nonpublic entity and for public company audits.
    • Present the auditors' approach to analyzing internal control when performing an integrated audit.
    • Discuss the issuance of letters for underwriters and condensed financial statements.
    • Describe the differences among assurance services, attestation services, and audits.
    • Identify the standards for the professional practice of internal auditing
    • Integrate the course concepts through interaction with other Learners and your Mentor.
    • Introduce self and explain course expectations.
    • Access information efficiently and effectively.
    • Evaluate information critically and competently.

    Course Concepts:

    Learners will understand major concepts of... 

    · Audit technology. 
    · Audit risk. 
    · Professional conduct. 
    · Auditor responsibilities. 
    · Audit completion. 
    · Audit sampling. 
    · Audit tests. 
    · Audit reports for financial statements. 

Back


Technology Electives

Lower Division Courses

ACT 2467 Auditing

Credits : 3

This course is an introduction to generally accepted auditing standards, concepts of internal control, analysis and tracing of financial transactions, and opinions expressed on the fair presentation of financial statements by certified public accountants.

Learning Outcomes:
    • Contrast the various types of Audits and types of auditors.
    • Discuss the auditor’s responsibility for detecting errors, fraud, and illegal acts.
    • Describe the nature of ethics and ethical dilemmas.
    • Distinguish between CPA's liability under common law and under statutory law.
    • List and describe types of audit evidence.
    • Identify the factors that auditors consider in accepting new clients.
    • Define what is meant by internal control.
    • Contrast the characteristics of an information technology-based system with those of a less sophisticated system.
    • Explain the effects of changes in various population characteristics and changes in sampling risk on required sample size.
    • Identify the auditors' objectives in the audit of financial investments.
    • Describe the nature of receivables.
    • Obtain an understanding of internal control over inventories and cost of goods sold.
    • Asses the risks of material misstatement of property, plant, and equipment.
    • Describe the nature of accounts payable and other liabilities.
    • Describe the nature of debt.
    • Complete an audit program for payroll.
    • Describe the standard audit report for nonpublic entity and for public company audits.
    • Present the auditors' approach to analyzing internal control when performing an integrated audit.
    • Discuss the issuance of letters for underwriters and condensed financial statements.
    • Describe the differences among assurance services, attestation services, and audits.
    • Identify the standards for the professional practice of internal auditing
    • Integrate the course concepts through interaction with other Learners and your Mentor.
    • Introduce self and explain course expectations.
    • Access information efficiently and effectively.
    • Evaluate information critically and competently.

    Course Concepts:

    Learners will understand major concepts of... 

    · Audit technology. 
    · Audit risk. 
    · Professional conduct. 
    · Auditor responsibilities. 
    · Audit completion. 
    · Audit sampling. 
    · Audit tests. 
    · Audit reports for financial statements. 

Back


Upper Division Courses

ACT 2467 Auditing

Credits : 3

This course is an introduction to generally accepted auditing standards, concepts of internal control, analysis and tracing of financial transactions, and opinions expressed on the fair presentation of financial statements by certified public accountants.

Learning Outcomes:
    • Contrast the various types of Audits and types of auditors.
    • Discuss the auditor’s responsibility for detecting errors, fraud, and illegal acts.
    • Describe the nature of ethics and ethical dilemmas.
    • Distinguish between CPA's liability under common law and under statutory law.
    • List and describe types of audit evidence.
    • Identify the factors that auditors consider in accepting new clients.
    • Define what is meant by internal control.
    • Contrast the characteristics of an information technology-based system with those of a less sophisticated system.
    • Explain the effects of changes in various population characteristics and changes in sampling risk on required sample size.
    • Identify the auditors' objectives in the audit of financial investments.
    • Describe the nature of receivables.
    • Obtain an understanding of internal control over inventories and cost of goods sold.
    • Asses the risks of material misstatement of property, plant, and equipment.
    • Describe the nature of accounts payable and other liabilities.
    • Describe the nature of debt.
    • Complete an audit program for payroll.
    • Describe the standard audit report for nonpublic entity and for public company audits.
    • Present the auditors' approach to analyzing internal control when performing an integrated audit.
    • Discuss the issuance of letters for underwriters and condensed financial statements.
    • Describe the differences among assurance services, attestation services, and audits.
    • Identify the standards for the professional practice of internal auditing
    • Integrate the course concepts through interaction with other Learners and your Mentor.
    • Introduce self and explain course expectations.
    • Access information efficiently and effectively.
    • Evaluate information critically and competently.

    Course Concepts:

    Learners will understand major concepts of... 

    · Audit technology. 
    · Audit risk. 
    · Professional conduct. 
    · Auditor responsibilities. 
    · Audit completion. 
    · Audit sampling. 
    · Audit tests. 
    · Audit reports for financial statements. 

Back


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