Academic Catalog 2020–2021

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ACC412 External Auditing

[3–0, 3 cr.]

This course covers the environment of auditing, and the concepts and methods used by independent auditors in gathering audit evidence and formulating audit opinions. Topics include auditors’ professional responsibilities, audit planning, study and evaluation of internal control, and auditing of transaction and balances.

Prerequisite: ACC204 Managerial Accounting