ACCT 495 - External Auditing

Course Description
The purpose of this course is to prepare the learner for a position within an external auditing team. This course covers auditing concepts and procedures as per the CPA Canada Standards and Guidance Collection (CPACHB), including: reporting, professional standards and ethics, legal liability, audit objectives, evidence and documentation, planning and analysis, materiality and risk, internal control, audit sampling, and computer auditing.

3 credits

Additional Requisite Information:
Students should have completed intermediate-level coursework in the following area(s) prior to registering for this advanced-level course:

Management Information Systems
Financial Accounting
Quantitative Methods