ACC 400 Auditing and Attestation

Studies the concepts and theory of generally accepted auditing standards, standards for accounting and review services, and standards for attestation engagements. Emphasis is placed on developing the required skills to audit and issue a professional opinion on the financial statements issued by management of a public or private enterprise.  This course is not open to students who have completed ACC 401.


4 credits


A grade of C or better in ACC 202 or FIN 300 or FIN 303



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