ACCT 30273 Audit and Assurance
Prerequisite: ACCT 30153 with a grade of 'C-' or better. Auditing theory, practice, and procedures as applied to the problems of typical financial audits, with special emphasis on the integrated audit of both financial statements and internal controls and compliance with current legislation governing the audit and financial reporting process. Additional consideration is given to understanding relationships with clients, audit documentation, and preparation of audit reports.