Apr 05, 2025  
2017-2018 CSU East Bay Catalog 
    
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ACCT 6640 - Auditing Theory and Practice I

Units: 4
Foundation of auditing process from the perspective of historical financial statements audit. Topics include: test of controls, substantive testing, and compliance with Sarbanes Oxley Act 2002. Current professional standards of the AICPA and PCAOB are addressed. Grading: A-F grading only.


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