ACCT 320 - Principles of Auditing

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SP. An introduction of practices and procedures of assurance services, including planning, assessing risk, testing controls, and obtaining and documenting evidence in accordance with authoritative standards including the AICPA Statements on Auditing Standards. Analyses of business processes and decisions (both financial and nonfinancial) and analytical skills needed to evaluate audit evidence, develop recommendations, and communicate findings. Emphasizes auditing from the perspective of a public accountant. Attention is also given to the roles and responsibilities of internal auditors. Prerequisite: ACCT 315.