ACCT 467 - Auditing and Assurance Services

Institution:

Luther College

Subject:

Description:

4 hours Emphasizes the analysis of an entity's business strategy, identification of risks, mapping of business processes, evaluation of internal controls, and the implications of each of those analyses on the quality of financial and non-financial information. The accounting profession's standards and prescribed procedures for financial statement audits are a significant component of the course. Legal responsibilities and professional ethics naturally integrate with the course content. Students learn how accounting professionals exercise judgment, examine client financial statement assertions and document a problem's analysis, the procedures applied, and the conclusions reached. Writing instruction and practice are incorporated to realistically reflect the practice of accounting. Prerequisites: ACCT 354; open only to seniors. (E, W)

Credits:

4.00

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.luther.edu

Phone Number:

(563) 387-2000

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Four-one-four plan

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