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ACCT 4970: Introduction to Auditing

Credits: 3. Contact Hours: Lecture 3.

Prereq: ACCT 3840 and ACCT 3870 and STAT 3260
The conceptual framework of auditing. Professional ethics. External reporting concepts. Audit methodology including risk analysis, internal control, procedures for gathering evidence and the role of statistical sampling in auditing. (Typically Offered: Fall, Spring)