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    Elizabethtown College
  Jan 18, 2018
College Catalog 2017-2018

AC 405 - Auditing

4.00 credits.
A study of auditing theory and standards, professional ethics, auditor’s legal liability, and the audit process.  Students learn about risk assessment, internal control systems, audit evidence, working papers, quality control, statistical sampling, implications of computer-based systems to the audit process, and the preparation of audit reports. *Prerequisite(s): AC 310  or permission of instructor.