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    Dec 02, 2022  
American University Catalog 2022-2023 
    
American University Catalog 2022-2023

ACCT-649 Contemporary Assurance and Audit Services (3)


Introduces the role of the audit and assurance services in financial markets. Focuses on the ethical and legal obligations of audit professionals, practice standards, risk assessment and the evaluation of internal controls, audit evidence, levels of assurance, attestation requirements, and the impact of information technology on audit practice. Crosslist: ACCT-449 . Prerequisite: ACCT-641  or ACCT-642 .