AEM 4530 - Auditing and Assurance

Fall. 3 credits. Letter grades only.

Prerequisite: AEM 3360. Co-meets with NACCT 5530.

R.T. Godwin.

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.