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Core Concepts in Auditing and Assurance

This course will introduce students to the core concepts in auditing and assurance. Using lectures, in-class simulations and cases, students will be exposed to the complete auditing framework including audit planning, executing the audit in each of the business cycles, documentation and the forming of an audit opinion. Other assurance engagements will also be discussed. Ethical decision making, rules of professional conduct and legal implications will be emphasized. 3 cr. Lec. Students cannot retain credits for both ACCT 3126, COMM 4127 and ADMN 4827. Prerequisite: ACCT 3106