ACCT 4314 Auditing and Assurance Services

Studies the theory and practice of auditing and other assurance services. Provides a foundation of concepts and methods that enable auditors to express an opinion on management assertions related to their client’s financial statements and other business information. Auditing standards at the national level are stressed. Ethics, internal control, government regulation, and audit reporting are other topics emphasized, as well as the behavioral characteristics and mechanics of accounting fraud. Prerequisite: ACCT 3311. Restricted to Cox majors and Pre-MSA 4+1 student group.