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    Saint Augustine's University
   
 
  Sep 22, 2017
 
 
    
2016-2018 Undergraduate Catalog

ACCT 471 - Auditing


The study of the conceptual and practical aspects of the examination of financial statements by independent accountants within the framework of generally accepted accounting principles and generally accepted auditing standards. Appropriate attention is also given to the objectives and distinguishing characteristics of internal and operational auditing, to EDP auditing, and to the importance and relevance of the Code of Professional Conduct. Prerequisites: ACCT 441 . (3)