This course addresses issues and challenges faced by the auditing profession in today's environment including the impact of audit failures on the profession, auditor independence issues, assessment of risk on an audit and the ethical responsibilities of accountants. The course will focus extensively on problematic situations that auditors have dealt with in the past so that you can obtain a better understanding of how to approach similar situations in the future. Case studies will be used extensively and your communication skills will be developed through the extensive use of class discussions and delivery of group presentations.
Below is one offering of FMGT 7310 for the Fall 2023 term.
Wed Sep 13 - Wed Dec 06 (13 weeks)
- 13 weeks
- CRN 32655
Class meeting times
|Sep 13 - Dec 06||Wed||18:00 - 21:30||Burnaby NE01 Rm. 405|
Course outline TBD — see Learning Outcomes in the interim.
- Departmental approval needed
This is a degree level course for the Bachelor of Accounting program. Please direct any inquiries to firstname.lastname@example.org.
Upon successful completion, the student will be able to:
- Analyze the environment surrounding an audit engagement including identifying the users of the financial statements and the potential legal exposure to the auditor.
- Analyze the risk of material misstatement and the risk of fraud for a variety of audit engagement situations.
- Explain how the Sarbanes-Oxley legislation impacts the accounting and auditing professions.
- Provide meaningful and practical solutions that respond to users' needs.
- Evaluate the appropriateness of audit evidence and assess whether sufficient, appropriate audit evidence has been obtained in a variety of situations.
- Assess the ethical ramifications of decisions made by auditors and professional accountants.
- Exercise professional judgment in situations encountered in an audit file.
Effective as of Winter 2017
Advanced Auditing (FMGT 7310) is offered as a part of the following programs:
School of Business + Media
Bachelor of Accounting Full-time/Part-time
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Programs and courses are subject to change without notice.