This course provides the student will insights into financial statement audits and the level of assurance about the integrity of financial statement information used by decision makers. The course is a requirement for students pursuing the MSAF Accounting track. It may also be taken by MBA students as a finance elective. Prerequisite(s): Full-Time-ACCT 591 Financial Accounting (2) or equivalent. Fully Employed-ACCT 652 Accounting Information and Control Systems (4).