Auditing/Attestat'n/Assur Serv

Catalog description

Prerequisite(s): ACC 3302 and 3304 with a grade of C or better; only open to BBA students. A study of the processes conducted by independent, internal, and governmental accountants to audit, attest, and provide assurance services on information provided by management. Theoretical concepts of materiality, audit risk, and evidential matter are explored, along with the auditor's understanding of controls in a sophisticated technological environment. The application of these concepts in a way that develops critical thinking and communications skills is emphasized.