ACC 670 - Audit Assurance Services
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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