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Nov 24, 2024
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University of Alberta Calendar 2018-2019 [ARCHIVED CATALOG]
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ACCTG 456 - Assurance on Financial Information
★ 3 (fi 6) (either term, 3-0-0) Focuses on the external auditor’s provision of assurance services on financial information. Topics include: society’s demand for various assurance services; the role, profession, ethics, independence and liability of the assurance provider; assurance risk and strategy; assurance planning, operations and reports; computerization and internal control; and emerging assurance services. Prerequisite: ACCTG 414 or 412.
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