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Sage College of Albany & SAW Programs 2011-2012 Catalog
   

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. [P] Prerequisite(s): ACC 201




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