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Australian Institute of Higher Education

Bachelor of Accounting

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BACC3001 Auditing

Auditing usually refers to the audit of financial statements or an objective examination and evaluation of the financial statements of a company that is usually performed by an external third party. The examination and verification of a company's financial records are referred to as an audit, which is an important term in accounting. Its objective is to ensure that the financial information of a corporate or a business is represented fairly and accurately.

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