ACCT 6223 — Audit and Other Assurance Services
6 semester hoursGraduateLectureusually offered: falltypical days: T/ThBostonBoston - Broad StreetHybridTraditional
Introduces the attest function and its application to financial statement opinion audits and other assurance services common in today’s professional environment. Emphasizes a risk-based approach to audit planning, the internal control structure, and the control environment; the design of test of controls, substantive tests, and the resultant audit report. Topics include audit sampling, audit evidence, audit procedures, workpaper preparation, the impact of information technology on the audit process, and the auditor’s responsibility to detect fraud. A primary focus is the auditor’s legal and ethical responsibilities. Emphasis is also on operational audits, compliance audits, reviews, compilation, and other attestation services.
Prerequisites
- ACCT 6221 (min C-)
Offering history
| Term | Sections | Enrolled | Capacity | Full | Open seats/section |
|---|---|---|---|---|---|
| Fall 2023 | 1 | 40 | 41 | 98% | 1.0 |
| Fall 2024 | 2 | 53 | 57 | 93% | 2.0 |
| Fall 2025 | 1 | 45 | 55 | 82% | 10.0 |
Snapshots from scheduled scrapes — not live seat availability. "Full" can exceed 100% when sections over-enroll.
Meeting times
Share of recent sections by weekday: M 0% · T 100% · W 0% · Th 100% · F 0%
Common patterns: TR (100% of sections) — in patterns, R means Thursday
Professors
Fall
- Daniel Sunderland (100% of students) · reviews
Percentages are each professor's average share of the season's enrolled students in recent terms.
Links
Official catalog (ACCT course descriptions) · Student reviews on RateMyHusky · All ACCT courses · Plan it at numap.app