ACCT 450

Auditing (COM)

South Dakota State University · UGRD · Fall 2026

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Studies both theory and practice. Topics include audit planning, internal control, audit procedures, audit reports and opinions, materiality, audit risk, evidential matter, as required by generally accepted auditing standards (GAAS), professional ethics, legal responsibilities, and other selected topics. Prerequisites: ACCT 311 or instructor consent.

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Class #south_dakota-ACCT450Fall 2026UGRD3 credits
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