ACC 470 - Audit Assurance Services

(3 units)

An introduction to essential concepts used in auditing, including: materiality and risk, evidence gathering, audit reports, internal controls, and the professional environment in which auditors work.
Per university policy this course may be repeated only once for credit.

Maximum units a student may earn: 3

Prerequisite(s): ACC 402 with a “C” or better;ACC 405 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. explain the importance of professional ethics to auditors and the accounting profession.
2. explain how materiality and risk affect the planning and conducting an audit.
3. describe the importance of internal controls to planning and conducting an audit.

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