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Nov 24, 2024
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ACCT 412 - Auditing 3 Credit Hours
This course presents an overview of financial audits by public accountants and resulting audit reports. Students learn about auditing standards and procedures, sampling techniques, and how to calculate materiality. Topics highlighted in this course also include the professional and ethical responsibilities of an independent public accountant when reporting the results of an audit. Students are strongly encouraged to complete ACCT 311 before enrolling in this course.
Previously numbered as ACCT 430
Prerequisite(s): ACCT 310
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