Russell Sage College & Sage College of Albany
The Sage Colleges Undergraduate Catalog 2019-2020

ACC 401 - Auditing

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.  3 credits. Prerequisite(s): ACC 203 and ACC 204. Advising Note: SCA Professional course.

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