Auditing

3 ch (3C) · Undergraduate

Examines the roles, responsibilities and legal liabilities of internal and external auditors in Canada and their professional organizations. Topics developed include internal control systems and their evaluation; audit evidence and problems related to the audit of particular assets, liabilities, capital and income accounts. A brief study is also made of audit procedures and priorities. Note: As BA 4275 replaces BA 4238 , credit cannot be counted for both.