The significance of and need for the opinion of an independent CPA concerning published financial statements; auditing standards, ethics, and techniques.

OWU Units: 1.00. Crosslisting(s): None. Prerequisite(s): C- or better in ACCT 351 , and C- or better in ACCT 352 (or concurrent enrollment). Corequisite(s): None. Antirequisite(s): None. Fee: None. Core Competency: None. Offered: Spring Semesters of even years.