ACCT 8610 - Advanced Topics in Assurance Services

3 Credit Hours
Prerequisites: ACCT 4310, ACCT 4610, both with a minimum grades of C-.
Description
This course covers auditing and assurance topics in depth from professional and research perspectives. The topics include audit judgment research, substantive testing research, fraud, going concern judgments, attestation engagements, international auditing, professional ethics, and litigation issues. Topics of current interest, especially those related to assurance services in an e-business environment and the development of international auditing standards, are also covered.