ACCY 560 - 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. Not available for Phase Two credit in the M.A.S. and M.B.A. A student may not receive credit for both ACCY 360 and ACCY 560. A student must earn a grade of C or better in an accounting information systems and a financial reporting I course prior to enrollment.

Credits: 3