ACCY 415
Auditing Stds and Practice

Credit:  4 hours.


Framework for understanding and evaluating the professional auditing standards for assurance services. Model of financial reporting provides an overview of the types of information disseminated by companies to external users, and provides the basis for identifying professional standards areas for future standards' development. This course is for students in the Certificate in Accountancy program. 4 undergraduate hours. Prerequisite: ACCY 405 or consent of department.