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2019-2020 Undergraduate & Graduate Catalog


ACC 414 - External Auditing

Introduction to various principles, theories and concepts relating to financial statement audits. Topics include an overview of the profession, planning, risks, fraud, internal controls, substantive procedures, sampling, completion, reporting and opinions. Course emphasizes the assertion level risks for various accounts and gathering/evaluating evidence to support audit opinions. Cross-listed with ACC 514. Offered fall semester. Prerequisites: ACC 310 and admitted to Seidman College of Business or by permit. ACC 340 strongly recommended.

Credits: 3



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