ACT 405 Principles of Auditing

3 Credits

The concepts, fundamentals, and techniques for the independent examination of financial statements and internal controls are examined. American Institute of Certified Public Accountants (AICPA) audit standards and procedures are considered in the development of the audit program, working papers, and records leading to the audit opinion.

Prerequisite(s): ACT 103 (with a minimum grade of C).

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