BUS 42400 - Auditing And Assurance Services

Public accounting organization and operation; review of internal control systems, verification of balance sheet and operating accounts; the auditor’s opinion.

Preparation for Course
P or C: BUS 31200 with grade of C- or better.
Senior class standing.

Cr. 3.
Notes
Enrollment in business (BUS) courses numbered 30100 and above is restricted to students who meet established criteria: business majors who have met the pre-business requirements and been admitted into one of the business majors; or students that have declared other pre-approved programs or minors which require particular business courses, and completed all course prerequisites; or students that have obtained written permission from the department through which the course is offered.
Student Learning Outcomes
1. Demonstrate understanding of how assurance services enhance the reliability and relevance of financial and operational information for stakeholders.
2. Evaluate internal control systems and governance structures to assess organizational resilience, risk management, and operational integrity.
3. Apply audit procedures to validate financial data and provide enterprise-level insights in alignment with professional standards and stakeholder expectations.
4. Interpret how audit findings and the auditor’s opinion influence strategic leadership, regulatory compliance, and stakeholder trust across the business ecosystem.