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    Jul 23, 2025  
Missouri Baptist University 2025-2026 Catalog 
    
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Missouri Baptist University 2025-2026 Catalog
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ACCT 443 - Auditing

Term Offered: Fall, Odd Years
Semester Hours: Three
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.
Prerequisite(s): ACCT 223 


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