Course details
The course introduces students to the concepts and principles in the Canadian Auditing Standards (CAS) and prepares students for work in the profession. Topics include the nature of assurance services, the regulatory framework for auditors, the audit planning and risk assessment process, the execution of the audit procedures including the use of audit data analytics and the audit reporting process. This is a course in audit and assurance which fulfills the entrance requirements for the Chartered Professional Accountant designation.
Prerequisite(s)
Credits
4.0
Cost
$897.40
Course offerings
Spring/Summer 2023
Below is one offering of ACCG 6310 for the Spring/Summer 2023 term.
CRN 64268
Duration
Tue May 16 - Tue Aug 22 (15 weeks)
- 15 weeks
- CRN 64268
- $897.40
Class meeting times
| Dates | Days | Times | Locations |
|---|---|---|---|
| May 16 - Aug 22 | Tue | 18:00 - 22:00 | Burnaby SE06 Rm. 203 |
Instructor
Henry Honda
Course outline
Cost
$897.40
Status
In Progress
This course offering is in progress. Please check back next term or subscribe to receive email updates.
Learning Outcomes
Upon successfully completing this course, the student will be able to:
- Assess issues related to the undertaking of the assurance engagement
- Perform an assessment of the risk of material misstatement for a variety of engagements
- Analyze the threats to an auditor’s independence and apply the concept of materiality on an assurance engagement
- Assess issues related to undertaking the engagement or project, including the company’s internal control process
- Develop appropriate procedures based upon the risk of material misstatement
- Evaluate evidence to assess whether sufficient appropriate audit evidence has been obtained in a given situation
- Perform an assessment of the risk of material misstatement for a variety of engagements, including consideration, where appropriate, of the use of audit data analytics
- Identify matters to consider in determining the use of data analytics to assist the auditor in obtaining sufficient appropriate audit evidence
- Compare and contrast the types of engagements and reports that a professional accountant can provide
- Describe the variety of authoritative literature utilized by the profession
Effective as of Fall 2021
Related Programs
Auditing and Assurance (ACCG 6310) is offered as a part of the following programs:
School of Business + Media
- Professional Accounting
Advanced Diploma Full-time/Part-time
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Programs and courses are subject to change without notice.