ACC-4050 Auditing and Assurance Services

3 credits

Prerequisite: ACC-3012, ACC-3112, ACC-4010, or ACC-2202.

Auditing introduces principles and procedures of gathering evidence in accordance with generally

accepted auditing standards in order to form an opinion on the "fairness of presentation" of the

financial statements. The role of risk assessment in the audit environment and the nature of attestation and assurance services are examined. (Shared course in VSC)