ACCT 450
Auditing (C)
University of South Dakota · UGRD · Fall 2026
1 section
Catalog description
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 and Corequisites Course prerequisite: ACCT 311 - Intermediate Accounting II (C) Note (C) denotes common course. Dual-listed with ACCT 550.
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Availability not recently verifiedClass #south_dakota_2-ACCT450Fall 2026UGRD3 credits
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