AAAS MBAC 6104:	AUDITING AND ASSURANCE SERVICES

This course includes a consideration of the role of the auditor, the organization of the accounting profession, and the current audit environment. It introduces the student to generally accepted auditing standards, professional ethics, and legal liability. A conceptual theory of auditing is discussed and practical examples of auditing techniques and work programs are used to illustrate the application of the theory. The course also covers the auditor’s reporting standards and uses case studies and professional journal articles as basis for discussion.