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Singapore Management University

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ACCT331 Audit and Assurance

The course, Audit and Assurance focuses on external assurance. External assurance is when independent assurance is provided by external auditors in an audit of the financial statements of a company. In the course, students will be introduced to professional standards which govern an audit of financial statements. students are also introduced to auditing techniques used for testing management’s assertations and gathering evidence to support audit findings.

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