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Courses

ACCT 107
Auditing
3 Units
Prerequisite: ACCT 301 with a grade of "C" or better
Advisory: ACCT 103
Hours: 54 hours LEC
The course focuses on procedures and practices used in the verification of financial statement balances and accounting records. External auditing functions are emphasized. The types of audits and auditing occupations, as well as the legal liabilities of the auditor are discussed.