Auditing

3 credits · Undergraduate

(3 hrs Lecture) This course familiarizes students with auditing concepts and theories, the auditor decision-making process, the legal environment of auditing in Canada, the nature and sources of audit evidence, and the internal control process. This course uses a combination of lectures/discussion, presentations, and case studies. Restrictions: Students may not hold credit for this course and BUS-3550. Requisite Courses: BUS-2003(3), BUS-3102(3), and BUS-3103(3), all with a minimum grade of C+ [prerequisite(s)]; and students must have met their university writing requirement with a minimum grade of C+ (or exemption) [prerequisite(s)].