Oct 15, 2025  
2025-2026 Course Catalog 
  
2025-2026 Course Catalog
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ACCT 415 - Auditing I


3 Credits
A study of generally accepted auditing standards, practices and procedures used by independent public accountants in examining accounting records and statements. Includes study and evaluation of internal control and the CPA’s legal and ethical considerations.
Prerequisite(s): ACCT 312 - Intermediate Accounting II  



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