Jun 09, 2026  
DRAFT 2026-2027 Undergraduate Catalog 
    
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DRAFT 2026-2027 Undergraduate Catalog
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ACCT 450 - Auditing (COM)

Credits: 3
Studies both theory and practice. Topics include audit planning, internal control, audit procedures, audit reports and opinions, materiality, audit risk, evidential matter, as required by generally accepted auditing standards (GAAS), professional ethics, legal responsibilities, and other selected topics.

Prerequisites: ACCT 311  or instructor consent.


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