University General Course Catalog 2018-2019 
    Jun 20, 2019  
University General Course Catalog 2018-2019
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ACC 670 - Audit Assurance Services

(3 units)

Foundations of auditing theory. Professional auditing in a risk analysis framework. Focus on application and skill development.

Per university policy this course may be repeated only once for credit.

Prerequisite(s): ACC 402  with a “C” or better or ACC 602  with a “C” or better; ACC 405  with a “C” or better or ACC 605  with a “C” or better.

Units of Lecture: 3
Offered: Every Fall and Spring

Student Learning Outcomes
Upon completion of this course, students will be able to:
1. demonstrate an understanding of the importance of professional ethics to the accounting profession.
2. demonstrate familiarity with how the concepts of materiality and risk affect how an audit is planned and conducted.
3. explain the importance of internal controls and assessing control risk to the audit process.

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