ACCT 444: Auditing and Assurance Services

This course provides a comprehensive overview of external auditing, with a strong focus on the application of international auditing standards. Through rigorous study and hands-on activities, students will gain a thorough understanding of the auditor’s role, the objectives of an audit, and the ethical responsibilities involved. Key areas covered include audit planning, risk and materiality assessment, internal control evaluation, evidence gathering techniques, and effective documentation practices. Students will also examine the end-to-end audit process, including reporting standards, auditor independence, and communication with stakeholders. Practical case studies and problem-solving exercises will enable students to apply theoretical concepts to real-world auditing scenarios, enhancing critical thinking and analytical skills crucial for success in auditing roles.