Mar 29, 2026  
Academic Catalog 2025-2026 
  
Academic Catalog 2025-2026
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ACC 586 - CPA Exam Review Audit


This course prepares students to pass the Auditing and Attestation section of the CPA exam through an understanding of the reporting requirements, accounting calculations, and concepts that need to be understood to be successful on the core subject of auditing. Further preparation will include the demonstration of an understanding of the ethical standards established by the AICPA.

Credit(s): 3

Prerequisite(s):
ACC 415  or ACC 550 .

Outcomes
  • Assess the accuracy and completeness of financial statements, identify areas of risk, and apply auditing procedures to evaluate the fairness of financial reporting in accordance with GAAP.
  • Understand an entity and its environment, business processes, information systems, and internal controls.
  • Employ methods and techniques to improve the success rate on CPA exam questions.
  • Identify ethical dilemmas and legal responsibilities faced by auditors, and apply relevant professional standards to ensure integrity, objectivity, and independence in the audit process.



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