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Loyola University Maryland    
  Dec 16, 2017
2017-2018 Undergraduate Academic Catalogue
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AC 421 - Auditing

(3.00 cr.)

Prerequisite: AC 302 . Focuses on the concepts of auditing in manual and computer-based accounting systems, as well as the generally accepted auditing standards and procedures. Students develop the judgment and decision-making skills needed to function as auditors. Topics include ethical responsibilities, internal control evaluation, evidence gathering, reporting standards, and basic auditing concepts. (Fall/Summer)

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