| Course | ACCT 404 Assurance and Attestation (ACCT404) |
|---|---|
| Credit hours | 3 |
| Program | BS in Accounting |
| Length | 8 Module/Weeks, online |
| Weeks with written work | 8 of 8 |
| Samples on this site | 8 week sample papers |
| Sources | Liberty's 2026-2027 catalog and the published ACCT 404 course guide |
| Updated | October 2026 |
What ACCT 404 covers
Louwers, Blay, Sinason, Strawser and Thibodeau's Auditing & Assurance Services is read one to two chapters a module/week, with the book's modules on specialized topics added in even-numbered weeks, a presentation each week and assigned Bible readings in the first three.
ACCT 404 threads are held to a 400-500 word band and cite two or more sources in current APA format, and in the following module/week each student replies to at least one classmate's thread in 200 words or more. Connect review questions are due every week, and the midterm and final are each open-book exams of two and a half hours.
This course discusses assurance and attestation procedures for individuals seeking employment in public accounting. The course will cover the concepts of evaluating a company's internal control system, risk assessment, preparation of a comprehensive audit plan, common audit procedures, and auditor's reports and opinions. The use of data extraction and analysis tools for the use in audit procedures will also be discussed.
ACCT 404 week by week, with the sample for each
| Week | Written work in the course guide | Points | Sample |
|---|---|---|---|
| Week 1 | Group Discussion Board Forum 1 Thread (Course Requirements Checklist, Class Introductions and Connect Questions also due) | 75 | Read the Week 1 sample |
| Week 2 | Group Discussion Board Forum 1 Replies (Connect Questions also due) | 50 | Read the Week 2 sample |
| Week 3 | Group Discussion Board Forum 2 Thread (Connect Questions also due) | 75 | Read the Week 3 sample |
| Week 4 | Group Discussion Board Forum 2 Replies (Connect Questions and Midterm Exam also due) | 50 | Read the Week 4 sample |
| Week 5 | Group Discussion Board Forum 3 Thread (Connect Questions also due) | 75 | Read the Week 5 sample |
| Week 6 | Group Discussion Board Forum 3 Replies (Connect Questions also due) | 50 | Read the Week 6 sample |
| Week 7 | Group Discussion Board Forum 4 Thread (Connect Questions also due) | 75 | Read the Week 7 sample |
| Week 8 | Group Discussion Board Forum 4 Replies (Connect Questions and Final Exam also due) | 50 | Read the Week 8 sample |
Where ACCT 404 papers lose points
ACCT 404 posts lose points when threads describe a standard without applying it to an audit situation, when they run past the 500-word limit or cite fewer than two sources, when replies stop at agreement and when the Christian worldview the course asks auditors to bring is mentioned without being connected to the auditor's judgment.
Using a ACCT 404 sample well
Each thread sample sets a composite audit engagement, applies the relevant standard with numbers where the topic has them, such as materiality, and draws on peer-reviewed auditing research. Each reply sample, posted the following week, tests a classmate's argument with a second study or a practical complication from the field.
ACCT 404 questions, answered
What textbook does ACCT 404 use?
Louwers et al.'s Auditing & Assurance Services, read a chapter or two each module/week with its specialized modules, a presentation and, early in the course, assigned Bible readings.
How long are ACCT 404 forum threads?
Threads must be between 400 and 500 words and cite at least two sources in current APA format; replies, due the following module/week, must be at least 200 words.
Are the ACCT 404 exams open book?
Yes. The midterm in Module/Week 4 and the final in Module/Week 8 are open-book, open-notes multiple-choice exams with a time limit of two and a half hours.
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