Ecampus Schedule of Classes - Winter 2027

College of Business

ACTG 427 – Assurance and Attestation Services (4)

Examines external financial statement auditing and assurance services. Introduces generally accepted auditing standards and the audit process. Covers audit planning, risk assessment, internal control evaluation and testing, audit evidence, substantive testing, analytical procedures, fraud considerations, and audit reporting. Emphasizes professional judgment and the role of auditing in enhancing the credibility of financial information. This course may be subject to Enforced Prerequisites that restrict registration into the course. Check the offerings below for more information.

For more information, contact OSU Ecampus at 800-667-1465 (option 1) or ecampus.ess@oregonstate.edu.

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View ACTG 427 for all available terms