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Thunder Bay • Orillia

Type B: Social Sciences - Assurance I

Business 4412 Assurance I
An examination of the fundamental concepts, theories, and objectives of assurance. Special attention is paid to the role of the public accountant and society's expectations of the auditor. Key topics focus on the auditor's decision-making process in setting materiality, identifying risks of audit assertions, assessing internal controls, gathering and evaluating evidence, and reporting the results of the audit investigation.
Credit Weight: 0.5
Corequisite(s):

Business 3052

Offering: 3-0; 0-0
Course Classifications: Type B: Social Sciences