ACT 632 - Auditing Standards and Techniques

(3 credits)

Prerequisite(s): ACT 622 or equivalent. Critical analysis of techniques used in auditing; interrelation of audit standards, procedures, principles, and techniques; trends and developments in the profession of public accounting; report forms; contents, certificates, and comments; auditors? rights and responsibilities; published corporation reports; requirements of the American Institute of Certified Public Accountants, the Securities and Exchange Commission, and other regulatory agencies; and case studies.

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