ACCY 405 AY1 - Assurance and Attestation
Conceptual introduction to diverse means by which assurers improve the quality of information used by third parties for contracting purposes, with emphases on the credibility- and relevance-enhancement properties of assurers' services. Topics include the economics of assurance and attestation, and concepts including independence, risk, evidence, and control. Projects facilitate self-discovery of knowledge and development of professional skills and attitudes. Course Information: 3 undergraduate hours. 3 graduate hours. Prerequisite: ACCY 304 or consent of department. Class Schedule Information: Students must register for one lecture/discussion section and one lab/discussion section. Not for graduate credit.
Accountancy course prerequisites are strictly enforced. The Accounting Department will not allow students to advance in the accounting curriculum if they have not met the required prerequisite for previous accountancy courses taken.
Option 1Number of Required Visit(s): 0
Course Level: Graduate
Term(s): Fall , Spring