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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

Not offered this term
This course is not offered this term. Please check back next term or subscribe to receive notifications of future course offerings and other opportunities to learn more about this course and related programs.

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

  1. Professional Accounting
    Advanced Diploma Full-time/Part-time

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