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Ecampus Schedule of Classes - All Terms

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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TermCRNSecCrP/NInstructorTypeStatusCapAvailWL CapWL Avail
W27358534104StaffOnline Open35351010
Registration Restrictions
Enforced Prereqs: ACTG 318 [C-]
Major Restrictions: +641 (Accountancy)
Class Limitations: -1, -2, -3 (Freshman, Sophomore, Junior)
Campus Restrictions: -C (Corv)
Class Notes: Campus restrictions end Monday of Week 10.This course requires online proctored testing, which mayinclude testing fees and the use of security measures, suchas a scan of your testing environment and the requiredinstallation of a desktop application. Please carefullyreview online proctored test information at:https://ecampus.oregonstate.edu/services/proctoring .Campus restrictions end Monday of Week 10
Syllabus: Available in Canvas to students enrolled in this course.
Find textbooks for ACTG 427 at the OSU Beaver Store (current term only). For questions related to course materials, contact the OSU Beaver Store.

Legend
= Signifies the course as a Baccalaureate Core Course.
= Signifies that fees may apply to the course.
+ = Include restriction.
- = Exclude restriction.
* = Prereq may be taken prior to or simultaneously with this course.

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