This course addresses issues and challenges faced by the auditing profession in today's environment including the impact of audit failures on the profession, auditor independence issues, assessment of risk on an audit and the ethical responsibilities of accountants. The course will focus extensively on problematic situations that auditors have dealt with in the past so that you can obtain a better understanding of how to approach similar situations in the future. Case studies will be used extensively and your communication skills will be developed through the extensive use of class discussions and delivery of group presentations.
THIS IS A DEGREE LEVEL COURSE FOR THE BACHELOR OF ACCOUNTING. Please note the following registration guidelines: 1) Acceptance into the Bachelor of Accounting Program OR 2) Completion of FMGT 3310 and 4310 (or equivalent), with a minimum average grade of 65% and special approval from the Department; this can be obtained by emailing firstname.lastname@example.org. Note: No class March 13 due to BCIT Spring Break.
This course offering is full. Please check back next term or subscribe to receive email updates.
Upon successful completion, the student will be able to:
Analyze the environment surrounding an audit engagement including identifying the users of the financial statements and the potential legal exposure to the auditor.
Analyze the risk of material misstatement and the risk of fraud for a variety of audit engagement situations.
Explain how the Sarbanes-Oxley legislation impacts the accounting and auditing professions.
Provide meaningful and practical solutions that respond to users' needs.
Evaluate the appropriateness of audit evidence and assess whether sufficient, appropriate audit evidence has been obtained in a variety of situations.
Assess the ethical ramifications of decisions made by auditors and professional accountants.
Exercise professional judgment in situations encountered in an audit file.
Effective as of Winter 2017
FMGT 7310 is offered as a part of the following programs:
School of Business
Accounting Full-time/Part-time Bachelor of Accounting
Books & Supplies
The BCIT bookstore carries textbooks, general reference books, software, and
stationery. Please visit
bcit.ca/bookstore for more
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.
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