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Thunder Bay • Orillia

Type B: Social Sciences - Assurance II

Business 4432 Assurance II
Relies upon cases, presentations, and experiential learning to explore various complex and judgmental issues in assurance. Key topics include audit quality, independence, risk and materiality judgments, audit evidence assessments, and the role of information systems in assurance engagements. Special attention is placed on advising on an entity’s assurance needs by exploring reporting options in the broad assurance setting (e.g., assurance related to financial statements, other assurance engagements, review engagements, other engagements and comprehensive audits).
Credit Weight: 0.5
Prerequisite(s): A mark of at least 60% in Business 4412
Offering: 0-0; 3-0
Course Classifications: Type B: Social Sciences