ACCOUNTING AND TAXATION

ACCT-549
Contemporary Assurance and Audit Services (3)

Course Level: Undergraduate/Graduate

Introduces the role of the audit and assurance services in financial markets. Focuses on the ethical and legal obligations of audit professionals, practice standards, risk assessment and the evaluation of internal controls, audit evidence, levels of assurance, attestation requirements, and the impact of information technology on audit practice. Prerequisite: ACCT-340 or ACCT-641, or permission of instructor.