ACCT 422 - Auditing
Credit Hours: 3
Lecture Hours: 3
Lab Hours: 0
This course covers the conceptual and practical aspects of the examination of financial statements by independent accountants. Issues examined include: objectives and techniques of internal control; standards of presentation and disclosure in financial statements; objectives and procedures for auditing practice; statistical sampling techniques; and auditing of EDP records.
Prerequisite: Prerequisite: ACCT 300 and ACCT 312
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