This course prepares students with to deepen the students' understanding of assurance and controls and how professionals can apply their professional judgement in ensuring the application is appropriate. The course will build on the assurance courses already taken at the undergraduate level. It will focus on integration and the development of professional skills in addition to providing additional technical content. Students will be expected to understand, interpret, and critically evaluate generally accepted accounting and assurance principles, with an emphasis on the assurance engagement. The technical competencies and enabling skills introduced in the course cover and go beyond those outlined in the CPA competency map.