Assurance I

Undergraduate

Principles and theories of auditing. Topic include auditors’ ethical and legal responsibilities, auditors’ professional roles and responsibilities, understanding the entity and the components of the system of internal control, planning the audit, audit evidence, and risk assessment procedures. Course Format: Lectures, discussion, 3 hours per week. Restrictions: Open to BAcc majors and BBA students approved to the Accounting concentration or permission of the Department. In Fall Session, open to BAcc Co-op students and BBA Co-op approved to the Accounting concentration students until date specified in Registration guide. In Winter Session, open to BAcc students and BBA approved to the Accounting concentration until date specified in Registration Guide. Prerequisite(s): ACTG 3P97 Course Notes: This course may be offered in multiple modes of delivery. The method of delivery will be listed on the academic timetable, in the applicable term.