ACCT 450 - Auditing (C)

Description Studies both theory and practice. Topics include audit planning, internal control, audit procedures, audit reports and opinions, materiality, audit risk, evidential matter, as required by generally accepted auditing standards (GAAS), professional ethics, legal responsibilities, and other selected topics.

Prerequisites and Corequisites Course prerequisite: ACCT 311 - Intermediate Accounting II (C)
Note (C) denotes common course. Dual-listed with ACCT 550.
Credits: 3

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