ACCT 4200 - Assurance Services and Internal Controls

• Ability to research contemporary auditing issues to learn about practice issues and problems confronting the profession as well as obtaining answers to questions of interest.
• Appreciation of the importance of ethics to the value of auditor services and maintenance of public confidence.
• Critical thinking skills involving risk assessment and materiality judgments with regard to evidence accumulation as a basis for an opinion on financial statements.
• Development of oral and written communication skills through research papers and presentations.
• Enhancement of teamwork skills and student learning from peers through group assignments.
• Familiarization with the Internal Control Framework of the Committee of Sponsoring Organizations (COSO).
• Practitioner exposure through interaction with invited speakers from public accounting, private industry, and/or state and local government.
• Understanding of internal controls relating to ensuring reliable financial reporting in various business cycles.