ACC 317 - Principles of Auditing

An introduction to generally accepted auditing standards adopted by the AICPA and releases by the Securities and Exchange Commission in conjunction with an expression of an opinion by independent public accountants. Attention to the ethics of the profession of public accounting, the study of internal control, audit procedures and objectives.

Prerequisite: ACC 242
3 hours a week 1 semester 3 credits.
Fall and Spring

Esse non videri — “To be, not to seem.”

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ACC 317 - Principles of Auditing