ACCY 405

spring 2026

All Classes

Assurance and Attestation

Credit: 3 hours.

Conceptual introduction to diverse means by which assurers improve the quality of information used by third parties for contracting purposes, with emphases on the credibility- and relevance-enhancement properties of assurers' services. Topics include the economics of assurance and attestation, and concepts including independence, risk, evidence, and control. Projects facilitate self-discovery of knowledge and development of professional skills and attitudes.

3 undergraduate hours. 3 graduate hours. Prerequisite: ACCY 304 or consent of department.

Students must register for one lecture/discussion section and one lab/discussion section. Not for graduate credit.

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