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Aug 15, 2024
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ACC 400 Auditing (3 credits)Hours: 3 classroom + 0 lab/studio Prerequisite(s): ACC 301 and BIS 380 ; junior standing. Taught: Fall and spring Principles, standards, and procedures in conduct of an audit by CPA; functions and responsibilities; internal control; statistical sampling, audit report; special problems of auditing electronic data-processing systems; account verification; ethics. Open only to students certified as majoring in business or by consent of instructor. Assessment test is given. Repeatable: No ♦
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