AC 411 - Auditing Theory and Practice
 
(3 cr.) This course focuses on auditing standards and audit practice. It includes an examination of auditor independence and ethical responsibilities, audit risk, audit evidence, internal controls, development of an overall audit plan and detailed audit programs. Minimum grade for accounting majors C-. Accounting majors must have B- or better in the prerequisite course. Prerequisite: AC 305; Every Year, Fall
 
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