ACC 515 Auditing and Attestation
This course provides a comprehensive understanding of the principles, standards, and practices of auditing and attestation. Students will explore the roles and responsibilities of auditors in conducting financial statement audits, internal control assessments, and attestation engagements. The course emphasizes risk assessment, audit planning, evidence collection, and professional ethics in accordance with Generally Accepted Auditing Standards (GAAS) and other relevant frameworks. Real-world case studies and practical exercises will prepare students to address complex audit scenarios and ensure compliance with regulatory requirements.