Those seeking to study contemporary auditing online can find a number of course and program options, specifically in the fields of accounting, auditing and financial management. Bachelor's degree, master's degree and certificate programs are available in fully online formats.
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Contemporary Auditing Programs
Contemporary auditing is a common course topic found within bachelor's and master's degree programs in accounting. The programs, and that particular course, are sometimes offered online by four-year colleges and universities. In addition to accounting degree programs, prospective students can also find distance learning standalone courses or certificates in auditing and financial management.
Through these certificate, degree and training programs, students prepare for careers in accounting or to sit for the professional Certified Public Accountant (CPA) exam. In some cases, online training in contemporary auditing and related accounting topics can fulfill some of the requirements to become a CPA.
Admittance into an undergraduate degree program requires a high school diploma or GED. In some cases, online bachelor's degrees in accounting are awarded through degree completion programs which require students to have an associate's degree or some level of prior college credits. Graduate courses and programs require applicants to have a bachelor's degree and possibly accounting experience. Prerequisite coursework in accounting may be necessary as well.
Students who take online classes in contemporary auditing generally gain an understanding of the role of an auditor and the purpose of auditing. They learn how to perform professional auditing activities according to ethical and industry standards. Students also focus on how to use evidence and documentation in preparing the written results of an audit, and they may learn from case studies. The use of technology in accounting may be covered, especially as it relates to conducting an audit. Common course topics include the following:
- Generally Accepted Auditing Standards (GAAS)
- Auditing theories
- Regulatory requirements
- Internal controls
- Audit planning
There also may be specialized classes in public sector auditing, the U.S. General Accountability Office's Government Auditing Standards and single audits for state and local government.
An online course delivery system is a common method for obtaining lessons, exchanging coursework and interacting with fellow learners or teachers. While online courses generally allow flexibility for students who'd like to work according to their own schedules, some programs do have required meeting times. Exams may be proctored or offered online. Students can also interact with fellow learners through online discussion boards.
To summarize, there are multiple courses within online accounting-related undergraduate and graduate degree and certificate programs that cover contemporary auditing. Different programs require different levels of commitment in terms of course scheduling and overall time to completion.