ACCT 3010 - External Auditing

Course Description:
The purpose of this course is to provide the learner with an understanding of the services provided by external auditors and to prepare students for a position with an external auditing firm. This course covers auditing concepts and procedures as per the CPA Canada Standards and Guidance Collection (CPACHB), including: the auditors’ role, professional standards and ethics, legal liability, planning an audit, evidence and documentation, analytics, materiality, audit risk assessment, internal controls, audit sampling, computer auditing, and audit procedures for all phases of the audit.

3 Credits

Prerequisite(s):

One of:
- MNGT 2322
- ACCT 2030
ACCT 3310
STAT 2040

Equivalent(s):
ACCT 495