ACCOUNTING AND TAXATION
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-341, or ACCT-641 or ACCT-642.