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CIC Higher Education

Bachelor of Business (Accounting)

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BBAC601 Auditing and Assurance

The Auditing and Assurance course serves as an introduction to the field of auditing; it primarily focuses on the function and conduct of the external auditor in the assessment of the reliability of financial information. Students who complete this course will have a better understanding of the nature and function of the audit function, as well as the standards of professional ethics and the legal environment in which the audit operates. Students will also be introduced to professional auditing standards and auditor’s practices through a series of steps in the audit process.

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