BAX 362 BAX 362. Auditing and Control. 3 Hours.
Same as Accounting 362. Restricted to students in a business major. Professional practice standards and procedures of auditing: ethics, legal liability, sampling methods, control systems, control design, and control evaluation. Three lecture hours a week for one semester. Only one of the following may be counted: Accounting 358C, 362, 380K (Topic 4), Business Analytics 362. Prerequisite: Accounting 311 or 311H, and 312 or 312H, with a grade of at least C- in each.