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BCIT

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.

Prerequisite(s)

FMGT 2100 or FMGT 2105

Credits

3.0

Cost

$547.42

Winter 2019

Below are two offerings of this course for the Winter 2019 term.

CRN 46085

Mon Jan 07 - Mon Apr 08 13 Weeks

Class Meeting Times

Dates Days Times Locations
Jan 07 - Apr 08 Mon 18:00 - 21:00 BBY SW01 Rm. 2030

Instructor

Henry Honda

Course Outline

TBD – see Learning Outcomes in the interim

Cost

$547.42

Notes

  1. Class WILL NOT be held Monday, Feb. 18th (Family Day)

Five seats remaining as of Dec 10, 2018 12:58 pm PST. Seats remaining may change at any time prior to registration and payment.

CRN 44437

Thu Jan 10 - Thu Apr 04 13 Weeks

Class Meeting Times

Dates Days Times Locations
Jan 10 - Apr 04 Thu 18:30 - 21:30 BBY SW01 Rm. 2045

Instructor

Maryam Khan

Course Outline

TBD – see Learning Outcomes in the interim

Cost

$547.42

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 bcit.ca/bookstore for more information.

Winter 2019

Books for Winter 2019 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.

Image not available
Auditing: A Practical Approach, 3Rd Cdn Ed./ Loose-Leaf + Wileyplus
Author Moroney
Copyright 2018
Binding Kit/Set/Package
ISBN 978-1-11941-012-6
Price $164.95
Choose One

Image not available
Cei Digital: Auditing: A Practical Approach, 3Rd Ce W Wileyplus
Author Moroney
Copyright 2018
Binding Digital Version
ISBN 978-1-11940-279-4
Price $90.00
Choose One

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Registration is now open for the Winter 2019 term.

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