ACCT 404

Assurance and Attestation

Liberty University · UGRD · Fall 2026

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This course discusses assurance and attestation procedures for individuals seeking employment in public accounting. The course will cover the concepts of evaluating a company’s internal control system, risk assessment, preparation of a comprehensive audit plan, common audit procedures, and auditor’s reports and opinions. The use of data extraction and analysis tools for the use in audit procedures will also be discussed.

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Class #liberty-0021Fall 2026UGRD3 credits
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