Auditing 1 (ODE)

Auditing 1 (ODE)

FNCE 3006

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 that 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.

Credits

3

Course Hours

42

Prerequisites

Post Secondary level ACCT 1005 Financial Acctg Principles Minimum Grade of 50
or Post Secondary level ACCT 1001 Financial Acctg Principles 2 Minimum Grade of 50

Students registering for credit courses for the first time must declare a program at the point of registration. Declaring a program does not necessarily mean students must complete a program, individual courses may be taken for skill improvement and upgrading.

Contact ol@georgiancollege.ca or call 705.728.1968, ext 1672 or 5116 for more information.

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