This course is an introduction for students who have not had any experience in auditing and covers the auditing concepts and procedures of external auditing. The aim is for students to understand the philosophy and environment of auditing. Topics covered include an overview of auditing with special attention given to the nature and economic purpose of audits; reporting, professional standards and ethics; legal liability; audit objectives, evidence and documentation; planning and analysis; materiality and risk; and internal control.
Please note: This course is offered through OntarioLearn. To review important information such as textbook, exam and grade information, visit the OntarioLearn Information web page.
Have you taken this course or an equivalent course? Contact the Credit Transfer Office.
Not all courses are offered each term.Fall 2023 registration opens July 24, 2023. Winter 2024 registration opens November 27, 2023.
In person: classes held in person on a campus/site in a classroom/lab/shop/studio for the course duration
Online - Asynchronous: 100% online delivery, no scheduled day or time course requirements with the instructor, assigned due dates
Online - Synchronous: 100% online delivery, scheduled day and time course requirements with the instructor, assigned due dates
Hybrid: any combination of in person, timetabled, on campus, online, and hyflex delivery