Binghamton University 4 credits ACCT
A study of the theory and practice of auditing in the verification of financial statements by independent public accounting firms. The nature and economic purpose of auditing; auditing standards; professional ethics and conduct; legal liability; internal control systems and EDP auditing; working paper preparation; audit sampling; audit evidence; audit techniques related to financial accounts; auditors’ reports; and compilation and reviews of financial statements. 4 credits. Prerequisites: ACCT 312 and senior standing. Offered fall and spring semesters
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