ACCTG 312 - Auditing
Faculty
Business and Economics
Department
Accounting & Finance
Points:
15
Available Semesters:
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Course Components
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Tutorials
Lectures
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Description: An introduction to the audit of financial statements. The objective of an audit is to add credibility to the information contained in the financial statements. Emphasises the auditor's decision-making process in determining the nature and amount of evidence necessary to support management's assertions. The end result of a financial statement audit is a report that expresses the auditor's opinion on the fair presentation of the client's financial statements.
Prerequisites / Restrictions
Prerequisite: ACCTG 211 or 292, and INFOMGMT 296 or 294 or ACCTG 222
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