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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

May not be enrolled in one of the following Majors:     
      Pre - MBA
May not be enrolled as the following Classifications:     

Prerequisite for ACCT 509

General Requirements:
Course or Test: ACCT 306
Minimum Grade of C-
May not be taken concurrently.
Course or Test: HMXP 102
Minimum Grade of C-
May not be taken concurrently.  )
May not be taken concurrently. )

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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