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


Principles of Financial Accounting I/II, equivalent courses, or consent of instructor


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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6:00PM to 9:00PM
Jan 12, 2023 to Mar 23, 2023
Web-based Instruction
Schedule and Location
Contact Hours
  • Web-based Instruction
Delivery Options
Course Fee(s)
Course Fee credit (4 units) $620.00
Available for Credit
4 units
Section Notes

Late Registrations Notice: 

Self enrollment will be available until 11:59PM PT of the second business day after the 1st class session (i.e. If the first class starts on Thursday, self-enrollment is open until the following Monday at 11:59PM).  If you wish to enroll after that time, please contact PaCE Support at help@professional.ucsb.edu

How to Access Your Online Course:


One business day after enrollment but no sooner than 2 weeks before the beginning of the course, you will receive an email with detailed instructions on how to access your online course. You don’t need to take any action until you receive that email. Please note that you will not be able to access your online course until all the steps highlighted in that email are complete.

Required Textbook(s):
Students are required to purchase the textbook(s) below prior to the first class meeting. Textbooks can be purchased from the vendor of your choice: TBD

No refunds after 1/22/23

A minimum $40 non-refundable administrative fee per course is charged for all drops. See the full Drop Policy here.