NACCT 5530 - Auditing and Assurance

Fall. 3 credits. Letter grades only (no audit).

Co-meets with AEM 4530. MPS in Management-Accounting Specialization students only.

J. McKinley.

Theory and practice of independent examination of financial statements. Discussion of relationships with clients; working papers, assurance procedures, including evaluations of internal controls, accounting principles, risk assessment, liability, and professional ethics.