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ACCTG 412. Auditing Standards and Procedures. 4 Credits.

Audit standards, professional ethics, legal liability of auditors; audit procedures relating to assets, liabilities, equity, revenue and expense accounts; review of computer applications in auditing, statistical sampling and internal auditing.
P: Acctg 313 and 411 and Bus Adm major or minor or Acctg major or minor and an overall minimum GPA of 2.5