Fundamentals of assurance services are covered including risk assessment, evaluation of internal control, audit planning, testing and reporting.
Course Credits: 3
Prerequisites: MNGT 3402 (2342) and the following courses with a grade of “C” or better: ACCT 3301, and either ACCT 3302 or ACCT 4311
Student Learning Outcomes
By the end of this course, students should:
- Understand the various forms of assurance services,
- Understand the techniques required for completion of associated reports,
- Gain a basic understanding of the requirements of professional standards and applicable laws, and
- Apply their understanding of audit steps to complete a group project that incorporates the steps in the audit cycle.