2020-2021 Catalog

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.

Credits

3

Prerequisite

ACCT-321 and ACCT-331

Offered

Fall and Spring