Auditing and Assurance Services (ACCT 361) is an Accounting Program requirement. It is provided as a core
course on year three level six with three credit hours (3-0-3). The course defines the basic concepts, principles,
and process of auditing and other assurance services. Emphasis is placed on financial audit, preparation of
audit report, the framework for planning and implementing an audit process, and the risk-based approach to
auditing. In addition, the course explains the use of auditing techniques to collect audit evidence and the
application of the audit process to some entity’s cycles. It provides an understanding of the nature and purpose
of Generally Accepted Auditing Standards (GAAS), statements of auditing standards (SASs), and international
standards on auditing.
