$ 75.00
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The AICPA's new Codification of Statements on Auditing Standardscontains a two page preface entitled Principles Underlying an Audit Conducted in Accordance With Generally Accepted Auditing Standards. This preface sets forth broad philosophical principles underlying an audit conducted in accordance with generally accepted auditing standards.
The principles outlined in the preface provide a framework that is useful in understanding and explaining an audit. Those principles are organized to provide a structure for the new codification of auditing standards.
Upon completion of this course, you will be able to: