ACCT 4620 - Auditing and Assurance Services uri icon

Overview

description

  • Emphasizes the value of assurance services, including the market for financial-statement audits, and the audit decision process, from obtaining a client through planning and testing, to issuance of the audit report. Focuses on making judgments and decisions under conditions of uncertainty and continually evaluating the substance of business transactions over their form. Same as ACCT 5620.