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ACCT 421. Auditing I. 3 Credits.

Study of audit principles and practices including evidence gathering, internal controls, sampling and testing, report writing, ethics and legal liabilities. Prereq: ACCT 311 with a grade of C or better . Restricted to College of Business professional major or minor and a 2.50 minimum NDSU grade point average.{Also offered for graduate credit - see ACCT 621.}.


The Master of Accountancy (MAcc) program at North Dakota State University (NDSU) is designed for students wishing to begin and/or accelerate their careers in public accounting, private industry, fraud investigation, and/or cost management. The MAcc program is a non-thesis, professional program delivered face-to-face in Barry Hall, located in downtown Fargo.  This program emphasizes the technical competency, critical thinking, and analytical skills necessary for students to start and advance in their accounting careers.  Students will be prepared to identify accounting issues, research the appropriate standards and tax law, analyze data, present possible solutions and recommend actions.  In addition, students will enhance their ability to pass professional certifications, such as the Certified Public Accountant (CPA), Certified Management Accountant (CMA), and Certified Fraud Examiner (CFE).


...3 ACCT 418 Tax Accounting I 3 ACCT 420 Accounting Information Systems 3 ACCT 421...