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A smiling young woman holding a book in a college classroom library in front of shelves full of books.

ACCT420 - Auditing

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Semester Credit Hour(s) 3

In this course, students will examine the fundamental principles of assurance and attestation procedures.  This course will cover the concepts of audit reporting, ethics, professional and auditing standards, risk and materiality, internal control systems, and fraud. After completing this course, students will be able to identify the required components for a successful audit and identify and avoid common potential audit deficiencies

Prerequisite(s): ACCT315

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