ACC 5150 - Assurance Services

Credits: 4

This course is designed to provide students with a strong foundation in auditing, assurance, and related services. Students develop practical 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.