ACCT 4433 - Auditing and Assurance Services

Prerequisites: ACCT 2250, ACCT 4422. A general examination of the role and function of the independent auditor in the performance of the attest function. Emphasis will be placed on current auditing pronouncements, the audit report, statistical sampling, evaluation of internal control, and the determination of the scope of an audit. Rules and standards of compilation and review reports are presented. 3 credits.