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Nov 25, 2024
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ACCT 234 - Advanced Auditing Semester 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 professional pronouncements on auditing standards will be discussed.
Prerequisite(s)/Course Notes: ACCT 133 or 233 or approved equivalent; Credit given for this course or ACCT 134, not both. Open only to matriculated graduate students in the Zarb School of Business and in other Schools at Hofstra where appropriate. See specific program requirements.
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