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Important Notice: COVID-19 Institute response

BCIT

ACCG 6310 - Auditing and Assurance

Accounting Part-time Studies Course

School of Business + Media

BCIT is planning for a substantial return to on-campus activity for the fall 2021 term as informed by BC Public Health Officer guidelines. Refer to each course listing for details.

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)

ACCG 5110 Financial Accounting or FMGT 1100/1105 Introductory Accounting I (with a final grade of 60% or greater) and FMGT 2100/2105 Introductory Accounting 2 (with a final grade of 60% or greater).

Credits

4.0

This course isn't currently offered through BCIT Part-time Studies. 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

ACCG 6310 is offered as a part of the following programs:

School of Business + Media

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

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Registration is currently open for the Fall 2021 term.

The sneak preview for the Winter 2022 term starts Fri, Oct 22 at 8:30 am (PDT).

Students may register for Winter 2022 term courses online or by phone starting Wed, Oct 27 at 9:00 am (PDT).

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