This course is designed to provide students with a strong foundation in auditing, assurance and related services. Students develop practical skills in the creation and conduct of audit procedures and the research of audit-related topics. In the context of a risk assessment model, the course provides a working knowledge of audit risk, sampling, tests of controls and substantive testing for each major audit area and the determination of the appropriate opinion based on audit findings. Internal auditing, fraud examination and the impact of evolving information technology on the audit process will also be discussed. Credits: 4