ACC 410 - Auditing and A s s u r a n c e

Institution:

University of Southern Maine

Subject:

Description:

This course examines the public accounting profession, auditing standards, and professional ethics. The course explores the process by which an auditor forms an opinion as to the "fairness of presentation"of financial statements, giving an overview of audit evidence and audit evidence accumulation methodology. The course exposes students both to the demand for and supply of the profession's flagship service, financial statement audits, and to the nature of the value-added assurance and attestation services decision makers demand in the information age. The course illustrates with real companies, links class discussion and assignments to student skills, and encourages unstructured problem solving. This course provides an opportunity for students to study auditing concepts and theory at an advanced level by examining a number of issues, with extensive reading from the auditing research literature, in addition to the textbook material. Prerequisites: ACC 302 and senior standing. Cr 3.

Credits:

3.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.usm.maine.edu

Phone Number:

(207) 780-4141

Regional Accreditation:

New England Association of Schools and Colleges

Calendar System:

Semester

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