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Course Description

Ethics, theory, practice and diversified techniques of public auditing are integrated through class discussion and examination of professional standards. Topics include: the audit environment; current developments in the profession; the independent auditor's report and its relationship to auditing standards and accounting principles; independence and the AICPA's code of professional ethics; legal liability of auditors; audit objectives and audit planning; audit risk and materiality; internal control; and types of evidence and audit procedures.
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