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Cornell University    
 
    
 
  Dec 11, 2017
 
Courses of Study 2012-2013 [ARCHIVED CATALOG]

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AEM 4530 - Auditing and Assurance


Fall. 3 credits. Letter grades only.

Prerequisite: AEM 3360  Intermediate Accounting I.

J. McKinley.

Theory and practice of independent examination of financial statements. Discussion of relationships with clients; working papers, assurance procedures, including evaluations of internal controls, accounting principles, risk assessment, liability, and professional ethics.



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