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ACCT 509 - Auditing Principles and Procedures (3). |
Description: Internal control, test of transactions, direct tests of financial statement balances and statistical sampling, with emphasis on the auditor's decision-making process.
Prerequisites: Grade of C- or better in ACCT 306. All ACCT courses numbered above 299 have a prerequisite of junior status, an overall GPA of at least 2.00 and a grade of C- or better in HXMP 102 OR Graduate Status.
Notes: Offered in fall and spring.
3.000 Credit hours 3.000 Lecture hours 0.000 Lab hours 0.000 Other hours Levels: Graduate, Undergraduate Schedule Types: Independent Study/Research, Lecture Accounting/Finance/Economics Department Restrictions: May not be enrolled in one of the following Majors: Pre - MBA May not be enrolled as the following Classifications: Sophomore Freshman Prerequisites: Prerequisite for ACCT 509 General Requirements: ( Course or Test: ACCT 306 Minimum Grade of C- May not be taken concurrently. and Course or Test: HMXP 102 Minimum Grade of C- May not be taken concurrently. ) or ( GRAD Y May not be taken concurrently. ) Prerequisites: General prereq for 2.0 min GPA General Requirements: 2.000000000 gpa. 100 to 599Z Required Credits: 0.500 May not be taken concurrently. |
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