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University of Hawaiʻi at Mānoa

May 05, 2026

2026-2027 UH Mānoa Catalog

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ACC 418 - Auditing

Credits: 3

Auditing concepts including standards, objectives and ethics for external auditors. Emphasis on reporting standards, internal control, evidence, statistical sampling, IT audits and assurance. Development of professional writing skills is an integral part of this course.

Prerequisites: ACC 323 and ACC 409 , both with C- or better.