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 major or minor and a 2.50 minimum NDSU grade point average. {Also offered for graduate credit - see ACCT 621.}.