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ACCT300 Auditing and Assurance Services
10 cp
Prerequisites ACCT100 Principles of Accounting
Teaching Organisation 4 hours per week for twelve weeks or equivalent.
Auditing and assurance services provide credence to published financial statements, and therefore are one of the major activities of the accounting profession. This unit introduces students to the concepts and practice of auditing, the way the profession has developed and the way the profession is meeting current business and social needs. In addition, the use of statistical sampling techniques and EDP systems in auditing will be reviewed.
