Assurance Services and Information Technology

Catalog description

Examination and discussion of issues related to information technology and its impacts on auditing tasks, including audit planning, risk assessment, internal controls evaluation, analytical procedures, and substantive test procedures. Explores information technologies available to business organizations and accounting professionals, and how information technology affects accuracy, relevancy, reliability, and completeness of financial statements. Discusses Computer-Assisted Audit Tools and Techniques (CAATTs) to attest clients’ financial statements. Prerequisite(s): ACCT 416 .