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COMMERCE 4AD3

INTRODUCTION TO AUDITING

Undergraduate

Winter 2026 · C01, C02

Readings

  • Etext Auditing: The Art And Science Of Assurance Engagements W/Mylab Accounting - 12 Month Access
    Arens · Included
Fall 2026 · C01, C02

Readings

  • eText Auditing: The Art And Science Of Assurance Engagements W/MyLab Accounting - 12 Month Access
    Arens · Immediate Access
Fall 2026

Topics

  • auditing
  • audit risk
  • fraud
  • internal control
  • audit evidence
  • decision making
  • business environment
  • assurance
  • professional ethics
  • financial statements
  • materiality
  • sampling

Readings

  • Auditing: The Art and Science of Assurance Engagements
    Arens; Elder; Beasley; Hogan; Jones · 16th Canadian · required
  • CPA Canada Handbook, Assurance Sections
    required
Fall 2025 · C01, C02

Readings

  • Etext Auditing: The Art And Science Of Assurance Engagements W/Mylab Accounting - 12 Month Access
    Arens · Included
Sources