ACCT-4620 (3) Auditing and Assurance Services

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. Same as ACCT 5620. Requisites: Requires a prerequsite course of ACCT 3230 (minimum grade D-). Restricted to Accounting (ACCT) majors 52-180 units completed.