British Columbia Institute of


FMGT 3310 - Auditing 1

Financial Management Part-time Studies Course

School of Business

Course Details

This course discusses auditing principles and generally accepted auditing standards and introduces students to the underlying principles and concepts used by the auditing profession. Students study the purpose of the audit function and are introduced to techniques and procedures. Using a risk-based approach, the course focuses on the auditor's decision making process of assessing risk and tailoring the audit approach as a response to those risks.


FMGT 2100 or FMGT 2105





Spring/Summer 2018

Below are two offerings of this course for the Spring/Summer 2018 term.

CRN 60466

Tue Jun 05 - Tue Aug 28 13 Weeks

Class Meeting Times

Dates Days Times Locations
Jun 05 - Aug 28 Tue 18:00 - 21:00 BBY SE06 Rm. 114


Maryam Khan

Course Outline




  1. Full-time Financial Management diploma students ARE NOT permitted to register into this course to lighten their full-time course load.

CRN 29856

Wed Apr 18 - Wed Jul 11 13 Weeks

Class Meeting Times

Dates Days Times Locations
Apr 18 - Jul 11 Wed 18:30 - 21:30 BBY SW01 Rm. 2005


Henry Honda

Course Outline



This course offering is in progress. Please check this page for other currently available offerings or subscribe to receive email updates.

In Progress

Learning Outcomes

Upon successful completion of this course, students will be able to:

  • Identify the components of an audit and explain the demand for audits.
  • Examine the characteristics of quality control for financial statement audits and explain how quality control is monitored.
  • Analyze a variety of situations to assess whether threats to independence exist.
  • Identify the components of the audit risk model and assess the risk of material misstatement for a variety of audit engagements. Begin to assess the nature, extent and type of evidence required.
  • Discuss the factors that need to be considered in planning the audit engagement and assess the appropriate materiality level for a given audit engagement.
  • Describe the management assertions.
  • Understand the primary objective of internal controls and begin to assess the adequacy of internal controls in a basic situation.
  • Begin to apply professional judgement to a variety of audit situations.

Effective as of Fall 2014

Related Programs

FMGT 3310 is offered as a part of the following programs:

School of Business

  1. Accounting
    Full-time   Diploma
  2. Accounting
    Part-time   Diploma
  3. Financial Management (Professional Accounting Option)
    Part-time   Certificate

Books & Supplies

The BCIT bookstore carries textbooks, general reference books, software, and stationery. Please visit for more information.

Spring/Summer 2018

Books for Spring/Summer 2018 offerings of this course are available in the following BCIT online bookstores. Please choose the bookstore appropriate for the offering you are considering.

BCIT Burnaby Bookstore

If you are taking this course, but are not taking it through either Distance Education or Online Learning, nor at the BCIT Downtown Campus (DTC), please purchase books for this course at the BCIT Burnaby Bookstore.

Auditing: A Practical Approach, Extended Canadian Edition
Author Robyn Moroney, Fiona Campbell, Jane Hamilton, Valerie Warren
Copyright 2015
Binding Hardback
ISBN 978-1-11887-841-5
Price $170.95


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Registration is now open for the Spring/Summer 2018 term.

Classroom Locations

Classroom locations are subject to last minute changes. Please check the Part-time Studies Classroom Locations listing at on the first day of any course you are registered for.

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