ACCTG 656 - Auditing History, Theory, and Current Thought

★ 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 614 or 610.