ACCY 360 - Assurance Services

Study of assurance services, including auditing and attestation. Emphasis on underlying concepts, standards, and procedures associated with financial statement auditing, including auditor independence, engagement planning, risk assessment, components of internal control, professional skepticism and unconscious auditor biases, audit procedures used to perform tests of controls and substantive procedures, evidence sufficiency and appropriateness, conditions that require modifying the audit opinion, and communication of findings.

Prerequisites & Notes
PRQ: ACCY 310 with a grade of C or better. CRQ: ACCY 331

Credits: 3