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Dec 11, 2024
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ACCT 6208 - Audit Risks and Controls
Credits: 2
The fundamental concepts and applications of internal control over financial reporting risk as they relate to systems development and design, and to the integrated audit of internal controls over financial reporting in accordance with PCAOB Audit Standard 5. Also, fundamental auditing theory, practice, and procedures as they are applied to financial statement audits. Prerequisite: ACCT 6202 or enrollment in the M.S.A. program.
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