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Nov 21, 2024
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ACCT 443 - Auditing Term Offered: Fall, Odd Years The course is a study of the work and practice of the independent public accountant. A risk-based approach relating inherent and control risks to substantive audit procedures is utilized. Topics emphasized include internal accounting controls, working papers, audit procedures, sampling, legal liability and ethical behavior. Semester Hours: Three
Prerequisite(s): ACCT 223
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