Apr 19, 2024  
2024-2025 Catalog 
2024-2025 Catalog

ACC 269 Auditing & Assurance Services

Lecture: 3 Lab: 0 Clinic: 0 Credits: 3
This course introduces selected topics pertaining to the objectives, theory and practices in engagements providing auditing and other assurance services. Topics include planning, conducting and reporting, with emphasis on the related professional ethics and standards. Upon completion, students should be able to demonstrate an understanding of the types of professional services, the related professional standards, and engagement methodology.

Pre-requisite(s): ACC 220 .
Course is typically offered in Spring.
Course has transfer restrictions - 10 years

Student Learning Outcomes (SLOs)
At completion of the course, the student should be able to do the following:

  1. Develop systems to ensure applicable laws are being followed.
  2. Use the cycle approach to complete an audit.
  3. Recommend appropriate internal controls.
  4. Use relevant evidence to form an audit opinion.
  5. Use appropriate methods for sampling data.
  6. Determine the difference between a qualified and unqualified audit opinion.
  7. Use proper language to write an audit opinion letter.