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Auditing and Assurance ACCG 6310

Accounting Part-time Studies Course

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.


60% in ACCG 5110 or (60% in FMGT 1100 or 60% in FMGT 1105) and (60% in FMGT 2100 or 60% in FMGT 2105)





Course offerings

Spring/Summer 2022

Below is one offering of ACCG 6310 for the Spring/Summer 2022 term.

CRN 64268


Tue May 17 - Tue Aug 23 (15 weeks)

  • 15 weeks
  • CRN 64268
  • $878.58
Class meeting times
Dates Days Times Locations
May 17 - Aug 23 Tue 18:00 - 22:00 Online
Jun 28 Tue 18:00 - 22:00 Burnaby SE06 Rm. 206
Jul 05 Tue 18:00 - 22:00 Burnaby SW01 Rm. 2030
Aug 23 Tue 18:00 - 22:00 Burnaby SW01 Rm. 2005

Henry Honda

Course outline




Important information
  1. Important course information will be sent to you prior to your course start date. Check your myBCIT email account to access this information.
  2. The following dates WILL BE HELD IN-CLASS at the Burnaby Campus: Midterm: June 28th Final: August 23rd This is not a self-paced course. You will be expected to be available and online on the posted days and times shown on your registration schedule. It is important you have a stable and consistent internet connection to access course content. Course content, type and quality of assignments, and general standards for this online course are the same as classroom courses. To be successful in this online course, plan to spend 7-10 hours per week on your studies, or more of it’s a condensed course, starting Week 1. Important course information will be sent to your myBCIT account prior to your course start date.

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

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


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