Pennsylvania State University 3 credits ACCTG
Financial compliance, internal, and operational audits; standards and procedures; sampling; EDP auditing; professional issues; application of concepts through written responses. ACCTG 403 Auditing (3)Financial statement, regulatory and contract compliance, internal and operational audits, professional standards and ethical conduct; statistical and judgmental sampling; the audit-impact of information technology; audit risk and internal control structure evaluation; application of procedures in transaction cycles; audit reporting; professional issues.
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