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ACG 442. Auditing Concepts. 3 Credit Hours.

This course presents the basic concepts and procedures associated with an audit of financial statements. Topics covered include auditors’ professional responsibilities, risk analysis, the nature of evidence, the relationship between risk and evidence, and the audit reporting process.
Prerequisites: Senior standing and a grade of "C" or higher in ACG 302 and ACG 345
Session Cycle: Fall, Spring
Yearly Cycle: Annual.