MGMT_O 403 - Auditing and Assurance Services

Focuses on the external auditor's provision of assurance services on financial information. Topics include: society's demand for various assurance services; the role, profession, ethics, independence, and liability of the assurance provider; assurance risk and strategy; assurance planning, operations, and reports; computerization and internal control; and emerging assurance services. [3-0-0] Credit will be granted for only one of MGMT_O 403 or COMM_O 455. Prerequisite: MGMT_O 304. Corequisite: Either (a) DATA_O 301 or (b) COSC_O 301.