ACC 500 Auditing (3 credits)

Hours: 3 classroom + 0 lab/studio
Prerequisite(s): Admission to the MAcc program, ACC 301 with a grade of C or better, and BIS 380; or ACC 604
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.
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