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ACCT 5316. AUDITING CONCEPTS AND PRACTICES. 3 Hours.

Concentrates on practice of professional accounting and auditing. Emphasizes decision making in a variety of unstructured situations where decisions demand a grasp of purpose, method, and judgment for their resolution. May not be taken for credit by students who have received credit for a course in auditing. Prerequisite: ACCT 5312 and ACCT 5315 with grades of C or higher.