Oct 11, 2024  
2022-2023 University Catalog 
    
2022-2023 University Catalog [ARCHIVED CATALOG]

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ACC 376 - Independent Auditing

3 credits
BUS 376  

This course provides a logical framework of the fundamental steps comprising the auditing process and the application of Generally Accepted Auditing Standards.  Special attention is given to the Code of Professional Ethics, the legal liability inherent in the Attest Function, the evaluation of internal control, and the audit of electronic data processing systems.



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