GACC 5150 - Assurance Services

Credits: 4

This course is designed to provide a foundation in auditing, assurance, and related services. Students develop skills in the creation and conduct of audit procedures and the research of audit-related topics. In the context of a risk assessment model, the course provides a working knowledge of audit risk, sampling, tests of controls, and substantive testing for each major audit area and the determination of the appropriate opinion based on audit findings. Internal auditing, fraud examination, and the impact of evolving information technology on the audit process will also be discussed.