Auditing
BUSA-X400.48
Are you an entry-level auditor, accounting student or professional who needs to learn or review auditing objectives and techniques? This course will teach you about internal control processes and procedures based on Generally Accepted Auditing Standards; audit procedures and techniques; recent developments and trends in auditing; and the history and development of auditing practices through case studies, lectures and in-class discussions.
Format: This course is offered in an online asynchronous format. There are no set meeting times, however, students follow a weekly schedule and there will be deadlines to meet in terms of course requirements. This course cannot be completed at an accelerated rate. UCSD Extended Studies operates in Pacific Standard Time and therefore any deadline is considered 11:59 p.m. Pacific Standard Time.
Note: Recommended prerequisite: Intermediate Accounting 1 & 2 or equivalent. Early enrollment is advised.
Program courses are taught by subject matter experts and experienced faculty, offering a current and relevant curriculum to meet the CPA Evolution Exam 2024 requirements. A key strength of the program is its focus on real-world, practical learning, combined with personalized guidance from an advisor to support students throughout their accounting educational journey. With the flexibility of year-round online course offerings, students can continue to advance their knowledge and skills while balancing their existing professional commitments.
Course Information
Course sessions
Section ID:
Class type:
This course is entirely web-based and to be completed asynchronously between the published course start and end dates. Synchronous attendance is NOT required.
You will have access to your online course on the published start date OR 1 business day after your enrollment is confirmed if you enroll on or after the published start date.
Textbooks:
All course materials are included unless otherwise stated.
Policies:
- No refunds after: 6/30/2026
Schedule:
Instructor:
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Scott Latham
Mr. Latham started his career in the Division of International Finance at the Federal Reserve Board in Washington DC. Later on, Mr. Latham worked in the Policy Economics Group (PEG) at KPMG Peat Marwick dealing with issues in international transfer pricing & cross border transactions. After leaving Washington DC, Mr. Latham worked in “Sovereign Risk Group” that assigned “Sovereign Ratings” and other Public-sector Ratings at Moody’s Investor Services. Eventually, Mr. Latham moved on to head the effort for Asia Fixed Income Research (Non-Japan Asia) at three of the larger global investment banks in Emerging Markets.
Mr. Latham acted as the “Senior Ratings Advisor” to the Government of Pakistan for their “Debut Sovereign Eurobond” – working closely with both the IMF & IFC. During this period, Mr. Latham also served as Chairman of Euromoney’s “Annual Bond Conferences” in both Hong Kong and Singapore.
Mr. Latham graduated Cum Laude from the UC San Diego (UCSD). He continued on with his studies at the Institute of Comparative Politics at the University of Bergen in Norway, and, subsequently, at University D’Aix-Marseille in France. Thereafter, Mr. Latham returned to the United States, and completed a program of “Dual Master Degrees” in both Applied Economics & Public Policy at the University of Michigan (Ann Arbor).
Section ID:
Class type:
This course is entirely web-based and to be completed asynchronously between the published course start and end dates. Synchronous attendance is NOT required.
You will have access to your online course on the published start date OR 1 business day after your enrollment is confirmed if you enroll on or after the published start date.
Textbooks:
Textbook 1.) Principles of Auditing & Other Assurance Services: 2024 Release, By Ray Whittington, Kurt Pany, ISBN 9781265190538 Textbook 2.) Optional/Recommended Print Textbook: Principles of Auditing & Other Assurance Services: 2024 Release, By Ray Whittington, Kurt Pany.
Policies:
Drop Refund Deadline:
Schedule:
Instructor:
Marina Layvand
Marina Layvand is a Certified Public Accountant in the state of New York. After completing her MBA in public accounting and information systems at Pace University in New York, Marina worked as a senior auditor at KPMG LLP in the Assurance Practice group. At KPMG, she conducted financial statement audits in accordance with Generally Accepted Auditing Standards; reviewed, analyzed, and evaluated internal controls to identify areas for improvement; and made recommendations to management. Part of her responsibilities included supervising staff and training new hires in KPMG's business measurement process methodology. The core of this work consisted of performing audits of numerous pension and 401(k) plans, reviews of clients' filings with the IRS and DOL, and financial audits on a diverse group of clients in information technology, entertainment, and not-for-profit industries. Marina has also graded CPA examinations on behalf of the AICPA for over 20 years. She is certified to grade all sections of the exam. Marina enjoys teaching managerial and financial accounting, as well as accounting theory and research, auditing, budgeting, and other financial courses.
