ACC 4200Auditing and Attestation

Catalog

Prerequisites: ACC 3510 with a grade of C or better Prerequiste/Corequisite: ACC 3520 This course is an introduction to contemporary theory and practice of auditing and attestation. The course will acquaint the students with Generally Accepted Auditing and Attestation Standards (GAAS), professional ethics, internal control, objectives and procedures for audits and attestation, risk assessment, audit and attestation reports, legal liability, research methodology, and corporate governance. Concepts included are professionalism, independence, evidence, risk, control, and enhancement of reliability and relevance properties of attester's services.