British Columbia Institute of


FMGT 4310 - Auditing 2

Financial Management Part-time Studies Course

School of Business

Course Details

Teaches the student general auditing principles and specific audit procedures. It uses the principles learned in Auditing 1 and applies them to the financial statement audit.


FMGT 3310





Spring/Summer 2018

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

CRN 57702

Mon Apr 23 - Mon Jul 30 13 Weeks

Class Meeting Times

Dates Days Times Locations
Apr 23 - Jul 30 Mon 18:00 - 22:00 BBY SW01 Rm. 2045


Nina Eckert

Course Outline




  1. No class May 21st and July 2nd

CRN 60469

Tue Jun 05 - Tue Aug 28 13 Weeks

Class Meeting Times

Dates Days Times Locations
Jun 05 - Aug 28 Tue 18:00 - 22:00 BBY SW01 Rm. 3150


Nina Eckert

Course Outline



Learning Outcomes

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

  • Identify and assess the major activities that an entity uses to monitor internal control over financial reporting.
  • Identify and evaluate the remedial actions taken by an entity where there are deficiencies in its controls.
  • Identify and assess the information system and the related internal control processes.
  • Identify an entity’s assurance needs and explain the different assurance engagements and related process.
  • Assess materiality with reference to financial statement users.
  • Explain the completion of risk assessment procedures for the assurance engagement and evaluate the risk of material misstatement at the financial statement and assertion level.
  • Identify the potential sources of evidence and evaluate to support reliable financial reporting.
  • Explain performance of the engagement with due care, addressing risks identified and compliance with standards.
  • Prepare and interpret assurance related communications for stakeholders.

Effective as of Winter 2017

Related Programs

FMGT 4310 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.

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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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