Study advanced topics in auditing and the general business environment. Discuss attestation engagements and advanced accounting functions affecting businesses. Analyze advanced audit and accounting information and make recommendations both orally and in writing. Topics include auditing procedures, domestic generally accepted auditing standards, audit reports, other attestation reports, other professional services, the Sarbanes-Oxley Act of 2002, the Public Company Accounting Oversight Board, the nature of business structures, the analysis of economic concepts used in business, advanced aspects of the financial management of a business, information technology issues in business, and the accounting planning and management functions of a business.