ACCT-805

Course Number

ACCT-805

Course Name

Auditing and Assurance Srvcs

Course Credits

3.00-

Description

’Students examine AICPA pronouncements and GAAS. They learn about internal audit programs and procedures and their interaction with the external audit; analytical review methods. Focusing on assurance services, students learn about quality and reliability of information for decision- making; assessment, management and auditing of risk; communication with markets, valuation issues, and audit risk; electronic data processing and commerce and system reliability issues. Prerequisite: MBA 640 and ACCT 802 Credits: 3’


	ACCT-805 Course Number ACCT-805 Course Name Auditing and Assurance Srvcs Course Credits 3.00- Description ’Students examine AICPA pronouncements and GAAS. They learn about internal audit programs and procedures and their interaction with the external audit; analytical review methods. Focusing on assurance services, students learn about quality and reliability of information for decision- making; assessment, management and auditing of risk; communication with markets, valuation issues, and audit risk; electronic data processing and commerce and system reliability issues. Prerequisite: MBA 640 and ACCT 802 Credits: 3’