ACCT 495 - External Auditing

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, audit evidence and documentation, data analytics, materiality, audit risk assessment, internal controls, audit sampling, computer auditing, and audit procedures for all phases of the audit. Students should have completed intermediate-level coursework in the following area(s) prior to registering for this advanced-level course: - Information Systems - Financial Accounting - Quantitative Methods

3 Credits

Time Guidelines
The standard instructional time for the day-time course offering is 45 hours. On campus evening/week-ends and fully online hours will vary.

Equivalents
ACCT 3010