Assurance and Audit Services (ACCT330)


Course Memo

This course examines assurance and auditing services conducted in accordance with the American Institute of Certified Public Accountants (AICPA) pronouncements and U.S. generally accepted auditing standards (GAAS). It covers the theory of auditing, including the educational and ethical qualifications for auditors, the role of the auditor in the U.S. economy, and the legal liability of auditors. Emphasis is on the planning and design of an audit program, gathering and summarizing evidence, evaluating internal controls and reporting under GAAS. Prerequisite: ACCT 320