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 and the audit reporting process. This is a course in audit and assurance which fulfills the entrance requirements for the Chartered Professional Accountant designation.
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).
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Upon successfully completing this course, the student will be able to:
Assess issues related to the undertaking of the assurance engagement
Evaluate the impact of pending changes in assurance standards
Perform an assessment of the risk of material misstatement for a variety of engagements
Analyze the threats to an auditor’s independence
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
Contrast between the phases of the audit
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
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 Winter 2017
ACCG 6310 is offered as a part of the following programs:
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