ACC 631Assurance and Trust

This course considers the role of risk in the context of assurance and the client's risk management process and addresses the impact of risk on an assurance provider's professional practice using case studies. By the end of this course students will be able to assess the assurance needs of relevant stakeholders; identify risks in a variety of assurance contexts; describe appropriate procedures and other responses to the assessed risk; and integrate their knowledge of assurance, financial reporting, and governance standards to analyze and conclude on issues impacting assurance engagements over various subject matters.