Auditing is an assessment of usually accepted auditing principles, procedures involved in the auditing process, and ethical issues faced by the auditor. During class discussions, case studies and practical applications, students study the responsibilities of the independent public auditor in the expression of view within the strategy set by the AICPA's Code of Professional Ethics. The auditing course includes the Topics such as types and nature of audits, legal liabilities and auditor responsibilities, audit reports, auditing procedures, contemporary issues in auditing, ethical issues, and the Sarbanes-Oxley Act of 2002.
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