ACCT 550 - AUDITING

3credit hour(s)

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

Prerequisites and Corequisites
Prerequisites: ACCT 310, 311 - Intermediate Accounting I and II, and ACCT 360 - Accounting Systems.

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