ACC-4050 Auditing and Assurance Services
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)