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.
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.
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).
This course isn't currently offered through BCIT Part-time Studies. Please check back next term or subscribe to receive email updates.
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
ACCG 6310 is offered as a part of the following programs:
Interested in being notified about future offerings of ACCG 6310 - Auditing and Assurance?
If so, fill out the information below and we'll notify you by email when courses for each new term are displayed here.