2025-2026 Academic Catalog 
    
    Aug 05, 2025  
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2025-2026 Academic Catalog

ACCT 423 - Auditing

Credits: 3
This course covers the theory and application of required standards and appropriate procedures used by the independent accountant to give various degrees of assurance to an organization’s financial information and operations, with a focus on external auditing. The auditor’s responsibilities, work paper preparation, and ethical standards are included in this course.
Prerequisite1: ACCT-318  
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