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.