ACCT 3010 - 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.

3 Credits

Time Guidelines
The standard instructional time for this course is 45 hours.

Prerequisites

One of:
- ACCT 3310
- ACCT 350
One of:
- STAT 2040
- STAT 270
One of:
- MNGT 2322
- MNGT 322
- ACCT 2030

Equivalents
ACCT 495