ACCT4306 Auditing

Course Description

Fundamentals of assurance services are covered including risk assessment, evaluation of internal control, audit planning, testing and reporting.

Course Credits: 3

PrerequisitesMNGT 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: 

  1. Understand the various forms of assurance services, 
  2. Understand the techniques required for completion of associated reports,
  3. Gain a basic understanding of the requirements of professional standards and applicable laws, and
  4. Apply their understanding of audit steps to complete a group project that incorporates the steps in the audit cycle. 
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