ACCT 134 - Advanced AuditingSemester Hours: 3
Concepts of auditing theory and their relationship to recent
developments in auditing practice such as the impact of the
Sarbanes-Oxley law, the extensive use of information technology and
computerized management information systems are analyzed. The impact on
the profession of the Public Companies Accounting Oversight’s Board and
American Institute of Certified Public Accountants’ pronouncements on
auditing standards are evaluated.
ACCT 133 or approved equivalent. Credit given for this course or ACCT 234, not both.
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