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Dec 11, 2024
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University of Alberta Calendar 2016-2017 [ARCHIVED CATALOG]
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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.
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