ACCT-431 Auditing and Assurance Services
Provides an introduction to the field of auditing, with a concentration in auditing historical financial statements in accordance with generally accepted auditing standards, and some exposure to auditing the internal control over financial reporting of large public companies. Covers the environment, standards, regulation, and law of auditing in the US, with some exposure to the international environment. Covers audit planning, risk, and material assessments, audit evidence, evaluation of internal control, documentation, and audit reports.
Prerequisite
Student has satisfied all of the following Student has completed or is in process of completing 54 Credits And Student has satisfied all of the following Student has completed all of the following course(s) ACCT 321 - Intermediate Accounting I, ACCT 331 - Cost Accounting
Offered
Fall, Spring