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Course ID:	ACCT 5200. 3 hours.
Course Title:	Auditing, Risk Assessment, and Control
Course Description:	Assurance services with focus on the audit of financial statements. The basic financial statement audit process is discussed including the concepts of evidence, materiality, and risk. The role of professional ethics and legal liability in the auditing profession.
Athena Title:	AUDIT RISK & CNTRL
Equivalent Courses:	Not open to students with credit in ACCT 5200H or ACCT 7200
Prerequisite:	ACCT 5010
Pre or Corequisite:	ACCT 5310/7310 or ACCT 5310H
Semester Course Offered:	Offered every year.
Grading System:	A-F (Traditional)

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