Dec 21, 2024  
2024-2025 Undergraduate Catalog 
    
2024-2025 Undergraduate Catalog
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ACCT 4314 - Auditing and Assurance Services


Credits: 3

Studies the theory and practice of auditing and other assurance services. Provides a foundation of concepts and methods that enable auditors to express an opinion on management assertions related to their client’s financial statements and other business information. Auditing standards at the national level are stressed. Ethics, internal control, government regulation, and audit reporting are other topics emphasized, as well as the behavioral characteristics and mechanics of accounting fraud.  Prerequisite: ACCT 3311 . Restricted to Cox majors.



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