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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.}.

Accounting

http://bulletin.ndsu.edu/undergraduate/program-curriculum/accounting/

...I ACCT 320 Cost Management Systems 3 ACCT 420 Accounting Information Systems 3 ACCT 421...

Accountancy

http://bulletin.ndsu.edu/programs-study/graduate/accountancy/

...5.1.4. ACCT 418 (Tax I) 5.1.5. ACCT 421 (Audit I) 5...