ACCT 5202 — Foundations of Assurance Services

3 semester hoursGraduateLecture

Studies the foundations of financial statement auditing. Focuses on the economic importance of auditing and factors relevant to an external auditing professional—audit planning, risk analysis, internal controls, and substantive testing. Includes the report and opinion of the auditor to management and stakeholders. Considers the ethical and legal responsibilities of the auditor. Department permission required.

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