ACC 410 - Auditing and Assurance

This course examines the public accounting profession, auditing standards, and professional ethics. The course explores the process by which an auditor forms an opinion as to the “fairness of presentation” of financial statements, giving an overview of audit evidence and audit evidence accumulation methodology. The course exposes students both to the demand for and supply of the profession’s flagship service, financial statement audits and to the nature of the value-added assurance and attestation services decision-makers demand in the information age. The course illustrates with real companies, links class discussion and assignments to student skills, and encourages unstructured problem-solving. This course provides an opportunity for students to study auditing concepts and theory at an advanced level by examining a number of issues, with extensive reading from the auditing research literature, in addition to the textbook material.Offered both in the fall and spring semesters.

Prerequisite(s): ACC 302 (or concurrent), ACC 329 (or concurrent), senior standing or Accounting Certificate students. Majors in the fall 2020 or later catalog are encouraged to complete the pre-bus core with a min. of a C- or higher before taking any 300/400 Business course. See enrollment policy for eligibility or contact the School of Business.
Co-requisite(s):
Credits: 3

Course Typically Offered: fall and spring
Course Type: Accounting