This course is an introduction for students who have not had any experience in auditing and covers the auditing concepts and procedures of external auditing. The aim is for students to understand the philosophy and environment of auditing. Topics covered include an overview of auditing with special attention given to the nature and economic purpose of audits; reporting, professional standards and ethics; legal liability; audit objectives, evidence and documentation; planning and analysis; materiality and risk; and internal control. Changes in standards due to the implementation of IFRS will also be discussed in this course.
Course Code:
ACCT-3025
Area of Interest:
Business, Finance & Administration
Prerequisites:
Take ACCT-1052 (Intermediate Accounting II) ;
Credential:
Course Offerings
Summer 2025
to
$353.34
Delivery:
Online
Location:
London Campus Off Site
Days & Times:
Section Number:
50LC
Refund Policy:
14 days after course start date
Contact the Registrar’s Office to register at 519-452-4444.