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Apr 25, 2024
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ACC 470 - Audit Assurance Services (3 units) Foundations of auditing theory. Professional auditing in a risk analysis framework. Focus on application and skill development.
Prerequisite(s): ACC 402 ; ACC 405 ; and must be declared into a business major or minor.
Units of Lecture: 3 Offered: Every Fall and Spring Student Learning Outcomes: Upon completion of this course: 1. Students will be able to demonstrate understanding of the importance of professional ethics to the accounting profession. 2. Students will be able to demonstrate familiarity with the concepts of materiality and risk affect how an audit is planned and conducted. 3. Students will be able to explain the importance of internal controls and assessing control risk to the audit process.
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