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    Nov 21, 2024  
Missouri Baptist University 2024-2025 Undergraduate Catalog 
    
Missouri Baptist University 2024-2025 Undergraduate Catalog
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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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