Auditing

Description

This course is an introduction to the theory, underlying principles, and the practice of assurance services. Topics include: purpose of the audit, quality control practices in audit, legal liability of the auditor, professional judgment and ethics in auditing, management assertions and the related audit objectives, auditor considerations in client acceptance, materiality; the audit risk model, internal controls and the impact on the audit, audit evidence, audit strategy, audit reports and an overview of other assurance and non-assurance services.      
 
 

Overview

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  • Institution: York University
  • Level: University
  • Language: English
  • Course Code: CSAC4551
  • Delivery Method: Fully Online/Distance

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