ACC 575 - Auditing and Assurance Services

ACC 321 or ACC 530; and ACC 322 or ACC 424, with a grade of C (2.0) or better in each course. Graduate standing. (3)

Theory and practice of financial statement audits and attestation services, testing financial statement assertions and methods of achieving audit objectives; auditing procedures and standards, internal control, statistical sampling, audit of electronic data processing systems, audit reports, professional ethics, and auditor’s legal and societal environment. Emphasis on the case approach. Graded ABCDE