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Wayland Baptist University    
  Feb 20, 2018
Academic Catalog 2017-2018
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ACCT 5314 - Advanced Auditing

3 hrs

Focuses on the environmental, professional, and technical aspects of internal and external auditing. Ethics, auditor’s legal and professional responsibilities, auditor’s report, audit evidence, internal controls, and statistical sampling are studied. Students will use the actual audit standards and practices to understand and evaluate audit situations. Prerequisite(s): ACCT 4305  

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