Auditing and Assurance

Course Code
ACC 630
Hours
1.5 - 3 hours
Type
Core
Offered
  • Fall 19 (B)
  • Fall 20 (B)
  • Winter 20 (A)
  • Winter 21 (A)

Auditing and Assurance --- This course focuses on the auditing practice performed by public accountants. The topics covered in the course include the theory and philosophy of auditing, prescribed auditing standards, the design and evaluation of accounting systems and controls, professional ethics, legal obligations of reporting companies and auditors, sampling techniques, and other auditing procedures and considerations.