2011-2012 University Catalog 
2011-2012 University Catalog

ACCT 461 - Assurance and Audit Services

Credits: 3 (NR)
Introduction to audit and other assurance services’ objectives, theory, and practices. Focuses on developing skills for interpreting business strategies and identifying related business risks, describing internal control solutions to those risks, identifying evidential sources, providing assurance about those risks and controls, and designing strategies to provide assurance services about the reliability of business information.

Prerequisite(s): Degree status, grades of C or higher in ACCT 301, ACCT 331 and 361. Prerequisite enforced by registration system.

Hours of Lecture or Seminar per week: 3
Hours of Lab or Studio per week: 0
When Offered: Fall, Spring.