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University of Louisville Course Info
Louisville, Kentucky
Course Info
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ACCT 430
Auditing Theory and Practice
A survey of the role of the certified public accountant as independent auditor of financial statements. Topics include professional ethics, generally accepted auditing standards, legal liability, statistical sampling, audits of EDP systems, internal control, audit work programs, and the auditor's opinion
Units: 3.0
Prerequisites:
ACCT 310 - Introduction to Accounting Information Systems
and
ACCT 302 - Intermediate Accounting II