Auditing

Online

Auditing of financial statements is a required skill for advanced accountants and CPAs. Intended for individuals interested in pursuing a professional accounting career, this course prepares students with an understanding of auditing methods and concepts. Through online lecture and instructor-led Q&As, students will learn professional standards and responsibilities, legal liability, audit objectives, types of audits, audit evidence, materiality and audit risk. This class will also cover best practices during the audit process, including planning, the study and evaluation of internal control, tests of transactions, direct tests of account balances, analytical procedures and more. In addition, students will become familiar with audit sampling and the effect of electronic data processing (EDP) on the audit process. By the end of this course, you will possess the knowledge and analytical skills necessary to perform basic financial audits.

Learning Outcomes

  • Demonstrate professional ethics
  • Distinguish the authoritative bodies responsible for setting auditing standards, attestation standards, and quality control standards
  • Apply the scope of legal liability inherent in the practice of accounting
  • Utilize the procedures necessary to complete an audit, including an evaluation of audit findings and the auditor’s post-audit responsibilities
  • Describe standard audit reports for public and non-public entities, including available options for audit opinions

Skills You Will Gain

  • Auditing
  • Professional standards, ethics, and legal liabilities of CPAs
  • Internal control
  • Additional assurance services
Academic Units
4
Section Number
254ACC505
Instruction Method
Online class

Association Credits

American Institute of CPAs (CPE)
40.00 CPE hours

Section Notes

This course is a paced-asynchronous course, which means that all students will be proceeding through the course at the same time. The course consists of online materials, reading assignments, written assignments and discussion forums. The lessons open on a weekly basis throughout the duration of the class. The time it takes you to complete each lesson depends on your individual approach and learning style, but in a given week, students can generally expect to spend approximately:

  • 5-6 hours in online lectures and discussion forums
  • 5-6 hours of work outside of class on readings and assignments

Students can enroll through April 12, 2026. The course begins on April 6, 2026 and must be completed by June 28, 2026. Refund deadline: April 20, 2026.
Access to your course in Canvas will be available one business day before the course’s start date.

If you anticipate needing any Disability Accommodations, please contact our Student Services representative PRIOR to enrolling in this course. The accommodations must be organized before starting the program. Please contact Tina Ehrke at (530) 757-8727 if you would like to register for a course and you have disability-related needs or concerns. https://cpe.ucdavis.edu/student-services/disabilities

Enrollment Policies

Drop requests (withdraw with a refund) will be approved, less a $30 processing fee, if the request is received by the Refund Deadline: 4/20/2026. Refunds and/or enrollment transfers will not be approved after this date.  Click here (https://cpe.ucdavis.edu/student-services/withdrawals-refunds-transfers ) to view complete enrollment policy information including details on withdrawals and transfers.

Students have the first week of class to enroll with the understanding that students who enroll after the first day of class are expected to reach out to their instructors to make sure they receive all content and are on track with the course.

Prerequisites

Principles of Financial Accounting

Technical Requirements

To ensure your success with the online element, please review our technical requirements page at online learning.

Discounts

Early Enroll Discount

Enroll 14 days before the course start date to save $50 on the course fee.

Info Session Discount

Attendees of UC Davis Continuing and Professional Education Information Sessions may be eligible for $100 discount on a class by entering the Coupon Code provided at the Information Session.  Contact UC Davis Continuing and Professional Education Student Services office, at (800) 752-0881, if you have questions about this discount.

CAAA Member Discount

Current members of the Cal Aggie Alumni Association (CAAA) and other UC alumni associations receive 10% off the course fee of one course per quarter, not to exceed $100. If you don't have your discount code, contact CAAA at alumni@ucdavis.edu to request it.