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. Meets with ACCT-449. Prerequisite: ACCT-641 or ACCT-642.