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Mar 15, 2026
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ACCT 423 - Auditing Theory (3)
A presentation of the auditor’s role in business and society, including professional status and resultant responsibilities; impact on the auditor of legal liability; and detailed study of auditing theory, processes, procedures, and reporting.
Prerequisite(s): ACCT 311 .
Offered Spring 2026 and alternate Spring semesters.
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