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Credits: 3 Lecture Hours: 3 Laboratory Hours: 0 Common Course Code [CACC 3313] Theoretical and practical development of the independent audit function; generally accepted auditing standards; the Sarbanes-Oxley Act; collection and evaluation of audit evidence; understanding internal control; risk assessment; transaction cycles; and reporting. Offered SP.
Prerequisite(s): a grade of “C” or higher in ACCT 3020.