University General Course Catalog 2022-2023 
    
    Sep 28, 2022  
University General Course Catalog 2022-2023
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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.

Grading Basis: Graded
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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