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ntroduction to the audit function; ethical and legal environment; audit standards; objectives and procedures; materiality and audit risk; sampling; auditing in a computer environment; reporting. Course Information: 3 undergraduate hours. 4 graduate hours. Extensive computer use required. Prerequisite(s): Grade of D or better in

Selected topics in accounting and financial reporting including: cash flow statements, income taxes, long-term debt and leases, investments, derivative securities, and contingencies and employee retirement benefits and stockholders’ equity. Course Information: Prerequisite(s): Grade of C in ACTG 315.