Clayton State University - The Duck
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Auditing & Assurance Services

ACCT 4480


A study of the theory and practice of auditing and
assurance services. Topics include the accounting
profession, ethics, errors, irregularities, illegal acts
and related liability, accounting and review standards,
and auditing standards and procedures. Students
experience work paper development, test work, and report
letter drafting. Risk and cycles, internal control,
technology applications, and sampling approaches are
emphasized to achieve desired objectives and enhance
the quality of external communications required in the
contemporary practice environment.
Pre-Requisites:
ACCT 3352 with a minimum US grade of C

Co-requisites: