# ACC 412 — External Auditing (LAU)

> ACC 412 External Auditing at Lebanese American University. no student contributions yet.

Source: https://studiety.com/lau/course/4970
Retrieved: 2026-09-16

## Facts

- Course code: ACC 412
- Title: External Auditing
- University: Lebanese American University (LAU)
- Subject: Accounting
- Department: Finance and Accounting
- Credits: 3
- Professors on record (1): Ghada Restom El Chami

## Catalogue description

This course covers the environment of auditing, and the concepts and methods used by independent auditors in gathering audit evidence and in formulating audit opinions. Topics include auditors’ professional responsibilities, audit planning, the study and evaluation of internal control, and auditing of transactions and balances. Prerequisites: ACC 311 AND ACC 312 [3-0, 3 cr.].

## Quick answers

### What is ACC 412 at LAU?

ACC 412 External Auditing is a 3-credit course at Lebanese American University (LAU), in the Finance and Accounting department. This course covers the environment of auditing, and the concepts and methods used by independent auditors in gathering audit evidence and in formulating audit opinions.

### How many credits is ACC 412?

ACC 412 External Auditing is worth 3 credits at LAU.

### Who teaches ACC 412 at LAU?

Studiety has 1 professor on record for ACC 412: Ghada Restom El Chami. Sections change every term, so check the registrar for who is teaching now.

### What are the prerequisites for ACC 412?

ACC 412 lists 2 prerequisites: ACC 311 Intermediate Accounting I, ACC 312 Intermediate Accounting II.

## Prerequisites

- [ACC 311 — Intermediate Accounting I](https://studiety.com/lau/course/4964)
- [ACC 312 — Intermediate Accounting II](https://studiety.com/lau/course/4965)

## See also

- [All Accounting courses at LAU](https://studiety.com/lau/subject/accounting.md)
- [Every LAU subject](https://studiety.com/lau/subjects.md)

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