External Auditing I
Description
This introductory course covers auditing concepts and procedures that an audit assistant would encounter for external risk-based auditing. Topics include standard reports; generally accepted auditing standards; audit objectives, evidence, and documentation; planning and analysis; materiality and risk; internal control; and audit completion. The functions and procedures related to the revenue and collection cycle, acquisition and expenditure cycle, inventory and capital asset balances, production and payroll cycle, and finance and investment cycle are studied.
Note: Check with the institution regarding start/ end dates, prices, and delivery method. These may vary according to program, section, and/or semester.
Overview
- Institution: Conestoga College
- Level: College
- Language: English
- Course Code: ACCT73000
- Delivery Method: Blended/Hybrid Learning