ACCTG 657 - Advanced Auditing

3 units (fi 6)(EITHER, 3-0-0)

Covers advanced topics in internal control/audit, external assurance engagements, audit and assurance service planning, and preparation of financial reports. Analysis of accounting policies and transactions and the role of audit committees and other corporate governance mechanisms will be discussed. Open to students enrolled in the MAcc program only.

ACCTG 689 - CPA Capstone 2

6 units (fi 12)(EITHER, 3-0-0)

Covers topics as required for the Capstone 2 module of the CPA Professional Education Program. Open to students enrolled in the MAcc program only.

ACCTG 456 - Assurance on Financial Information

3 units (fi 6)(EITHER, 3-0-0)

Focuses on the external auditor's provision of assurance services on financial information. Topics include: society's demand for various assurance services; the role, profession, ethics, independence and liability of the assurance provider; assurance risk and strategy; assurance planning, operations and reports; computerization and internal control; and emerging assurance services. Prerequisite: ACCTG 414 or 412.

ACCTG 456 - Assurance on Financial Information

3 units (fi 6)(EITHER, 3-0-0)

Focuses on the external auditor's provision of assurance services on financial information. Topics include: society's demand for various assurance services; the role, profession, ethics, independence and liability of the assurance provider; assurance risk and strategy; assurance planning, operations and reports; computerization and internal control; and emerging assurance services. Prerequisite: ACCTG 414 or 412.