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    Salem State University
   
 
  Sep 21, 2017
 
 
    
2017-2018 Undergraduate Catalog

ACC 407 Auditing Theory and Practice

3 Credit(s)
A study of the practical application of accounting knowledge to the problems of auditing. In addition to auditing theory, the course is designed to assist the student in the verification of records, the valuation and analysis of accounts, and the presentation of conclusions. The responsibility of the auditor and the audit program are also examined utilizing simulated exercises. Three lecture hours per week. Prerequisite: ACC300 .