ACCY 405
Assurance and Attestation

Credit:  4 hours.


Conceptual introduction to diverse means by which assurers improve the quality of information used by third parties for contracting purposes, with emphases on the credibility- and relevance-enhancement properties of assurers' services. Topics include the economics of assurance and attestation, and concepts including independence, risk, evidence, and control. Projects facilitate self-discovery of knowledge and development of professional skills and attitudes. 4 undergraduate hours. Prerequisite: ACCY 304 or consent of department.