Auditing Theory and Practice   [Archived Catalog]
2016-2017 Undergraduate & Graduate Catalog

ACC 414 - Auditing Theory and Practice

Professional development in the basic concepts of auditing. Internal control procedures, the collecting, testing, and analyses of evidential data, and the auditor’s report are discussed. Integrating accounting information systems and continuous auditing are introduced. Offered fall semester. Prerequisite: ACC 310. ACC 340 strongly recommended.

Credits: 3

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