2017-18 Catalog

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ACCT 320 Fundamentals of Auditing 3 Credits

An introduction to auditing theory, objectives, and practices related largely to the responsibilities of independent professional accountants. The auditing environment, generally accepted auditing standards, internal control theory, and reporting alternatives are considered. Exposure to operational auditing is provided.
Prerequisites: (ACCT 311 or CSB 311) and (ACCT 315)