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FMGT 7310 - Advanced Auditing

Financial Management Part-time Studies Course

School of Business

Course Details

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.

Prerequisite(s)

Completion of FMGT 3310 and FMGT 4310 with a minimum average grade of 65%

Credits

3.0

This course isn't currently offered through BCIT Part-time Studies. Please check back next term or subscribe to receive email updates.

Learning Outcomes

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

Related Programs

FMGT 7310 is offered as a part of the following programs:

School of Business

  1. Accounting
    Full-time/Part-time   Bachelor of Accounting

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