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ACCT 405. Assurance Services. 3 Credits.

Explores methods of improving the quality of information or its context for decision makers. Examples include assurances on the reliability of financial statements, the processes and controls used to manage and operate businesses, assertions and agreements made to third parties, and regulatory compliance. Prerequisites: ACCT 302, ACCT 309, ECON 210; Junior or Senior Standing; declared CoBPA majors only. F,S.

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