MAN 414 Auditing
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The primary objective of the course is to distinguish between accounting and auditing through familiarizing the students with the basic auditing concepts. Topics such as types of audits and auditors, audit reports for financial statements, professional ethics, evidence accumulation and verification procedures, internal control and auditing engagements are discussed.
Credit units: 3 ECTS Credit units: 5, Prerequisite:
MAN 213 and MAN 312.
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