ACCT 6223 - Audit and Other Assurance Services

Description
Introduces the attest function and its application to financial statement opinion audits and other assurance services common in today’s professional environment. Emphasizes a risk-based approach to audit planning, the internal control structure, and the control environment; the design of test of controls, substantive tests, and the resultant audit report. Topics include audit sampling, audit evidence, audit procedures, workpaper preparation, the impact of information technology on the audit process, and the auditor’s responsibility to detect fraud. A primary focus is the auditor’s legal and ethical responsibilities. Emphasis is also on operational audits, compliance audits, reviews, compilation, and other attestation services.
Credits
6
Attributes
GSBA Professional Accounting
Recent Professors
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Recent Semesters
Fall 2019, Fall 2018, Fall 2017, Fall 2016
Offered
TuTh
Avg. Class Size
40
Avg. Sections
2