Prerequisite(s): ACCT 520. Restriction(s): Open to Combined BS/MS in Accounting program students; Open to Professional Accounting Certificate students; Open to Certificates in Accounting; Open to MS in Accounting; and Open to MBA degree with Accounting Concentration students only. A course in auditing principles, theory, design, and techniques. Theory, practice, and techniques are integrated through the use of current auditing problems and student performance of a simulation audit of selected financial statement data. Auditing Concepts & Techniques, a graduate level course, encompasses the various type of engagements the certified public accountant may be asked to perform. Specifically the attest function, compilations, reviews, compliance audits, and special engagements will be addressed. The role and responsibilities of the external auditor is discussed. The impact of Sarbanes-Oxley Act of 2002 and various reports (Treadway Report, Cadbury Report, COSO, etc.) are reviewed to evaluate the impact on the accounting profession. The content of this course is structured for individuals who wish to enter the public accounting profession.