ACC 403 - 1 Principles of Auditing

Introduces students to the fundamental concepts and principles used by the Canadian auditing profession. It explores the role of the auditor, as well as the legal and ethical environment of auditing. In addition to examining the methods and procedures used in auditing and reporting with respect to financial statements, other topics to be covered include internal control and computerization, risk and materiality, and audit planning.

Prerequisite: ACC 301 and ACC 302