ACTG 5620 - External Auditing I

3 credit hours

Prerequisites: ACTG 3120 and ACTG 4510 or ACTG 6020 and ACTG 6030 or equivalent with minimum grades of C (2.0). Applications of theory and principles of external auditing. Includes audit planning, risk assessment, evaluations of internal controls and evidence, substantive audit procedures applied to business processes, and preparation of audit reports. (Recommended for CPA exam candidates.)

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