ACT 622 - Attest Function

(4 credits)

Prerequisite: ACT 532. Theory of the auditing function and its relationship to professional standards, ethics, internal control systems, nature of evidence, field work, methodology, and types of opinions. Closed to students who have completed ACT 451. (With the successful completion of an equivalent course, this course will be waived and an additional accounting course at the 600-level will be required.)

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