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    Olivet Nazarene University
   
 
  Sep 21, 2017
 
 
    
2017-2018 Catalog

ACCT 367 - Auditing


3 hours
Presents the purposes of audits as conducted by the certified public accountant. Emphasizes the principles of auditing and the types of audits normally made. Professional ethics and legal responsibility are considered. A specific program or each phase of the audit is outlined in detail. Prerequisite(s): ACCT 255 , junior standing, and/or permission of the instructor. UG