Sage College of Albany
Sage College of Albany 2017-2018 Catalog

ACC 401 - Auditing : 3 credits [P]

A study of auditing theory, and procedures including the scope and limitations of an audit; methods of verification and analysis; examination of audit data; and preparation of working papers, reports, and opinions. The course also addresses audit ethics, the legal environment of the profession and current issues confronting auditors and their clients.  Prerequisite(s): ACC 203 and ACC 204.

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