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. Prereq., ACCT 3230. Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only. Same as ACCT 4620. Prerequisites: Restricted to Accounting, Finance/Accounting, Information Systems/Accounting, Systems/Accounting Concurrent Degree students or Accounting, Accounting/Taxation or Business Administration graduate students only.