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ACCT 234 - Advanced AuditingSemester Hours: 3 Periodically Philosophy, postulates and concepts of auditing theory and their relationship to recent developments in auditing practice such as the expansion of management advisory services, greater use of electronic data processing and computerized management information systems are analyzed. The impact on the profession of the American Institute of Certified Public Accountants' pronouncements on auditing standards. Prerequisites & Course Notes ACCT 133 or 233 or approved equivalent. Credit given for this course or ACCT 235, not both. Open only to matriculated Zarb School of Business graduate students and/or matriculated School of Education and Allied Human Services graduate students where appropriate.
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