ACC430 — Auditing and Assurance Services
ACC 430 - Auditing and Assurance Services ACC 430 - Auditing and Assurance Services Description: Auditing and other assurance services, including professional standards and procedures as applied to external and internal assurance engagements, ethics, and legal liability. ACC 131 , ACC 132 , BSA 131 , BSA 228 , ECN 232 , and ECN 236 Recommended Preparation: ACC 234 Lecture: 3 Lab: 0 Course Content: Assurance and financial statement auditing The financial statement auditing environment Audit planning, types of audit tests, and materiality Risk assessment Evidence and documentation Internal control in a financial statement audit Auditing internal control over financial reporting Audit sampling and application to tests of controls Auditing the revenue process Auditing the purchasing process Completing the audit engagement Reports on audited financial statements Professional judgment framework Professional conduct, independence, and quality management Learning
Prerequisites: ACC131, ACC132, BSA131, BSA228, ECN232, ECN236, ACC234