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 481 - Accounting Honors Seminar Part II

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

This course covers 3 topic areas: (1) History of accounting thought including coverage of current standard setting activities, (2) Professionalism in accounting including exposure to current practical issues requiring professional judgment, and (3) Exposure to current accounting research and design of research studies. Prerequisite: ACCTG 415.

ACCTG 830 - Organization Planning and Control

3 units (fi 32)(EITHER, 3-0-0)

Implementing financial performance measurement, evaluation and control systems, and organizational designs that enhance performance; understanding organizational structures and processes. Restricted to Executive MBA students 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 501 - Introduction to Financial Reporting and Analysis

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

Accounting information's role in recording and reporting on economic and business events including the primary financial statements: balance sheet, income statement, and cash flow. Concepts and purposes underlying financial reporting. Selection of accounting policies and their informational effects for external users. The course begins to develop students' abilities to evaluate and interpret financial information through basic financial analysis.

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.