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Course Description

Students will develop an understanding of auditing theory and practice, especially as it relates to audits of financial statements by certified public accountants. Topics include the following:

  • Professional standards, responsibilities and ethics, legal liability, audit objectives, audit opinion, types of audit evidence, materiality, and risk
  • The audit process, audit planning, the study and evaluation of internal control, tests of transactions, direct tests of account balances, analytical review procedures, completing the audit, and audit reports
  • Audit sampling and the effect of electronic data processing (EDP) on the audit

Learner Outcomes

Upon successful completion of this course, students will be able to:

  • Address the auditing issues on chapter case studies utilizing the Generally Accepted Auditing Standards
  • Identify potential issues with the case studies and possible solutions

Prerequisites

ECON X400 – Principles of Financial Accounting, equivalent course or work experience as approved by Course Instructor and Program Manager.  

Notes

Completion of the UCSB PaCE Professional Accounting Certification Program does not result in CPA licensure.  While courses in this program may count toward the educational requirements for individual states' boards of accountancy, completion of this program will not, in itself, fulfill the education, professional experience or examination requirements to qualify for CPA licensure. For more information about the requirements for the CPA Licensure, students should consult the State Board of Accountancy for the State or Jurisdiction in which they are interested in practicing. 

Applies Towards the Following Certificates

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Type
Online
Dates
Jun 22, 2026 to Sep 07, 2026
Contact Hours
36.0
Delivery Options
Online Asynchronous  
Course Fee(s)
Course Fee credit (4 units) $685.00
Potential Discount(s)
Available for Credit
4 units
Instructors

Section Notes

Steps to Enroll

How to Access Your Online Course on Canvas

Late Registration Notice: 
No late enrollment after the 7th day – 6/28/2026

Required Textbook(s):
Students are required to purchase the textbook(s) assigned by the instructor. The instructor will provide details to the class before the course start date.

No refunds after 7/5/26
A minimum $40 non-refundable administrative fee per course is charged for all drops. See the full Drop Policy here.