This course focuses on the standards and applications underlying the latest function and the responsibilities of external and internal auditors. The theory of audit evidence and certain basic techniques are used to provide an understanding of auditing methodology. The auditor's responsibility beyond the financial audit and current developments in auditing are also examined. Students may be expected to complete a research paper or project.
Note: Not available to exchange students visiting Schulich.
Prerequisite: SB/ACTG 3120 3.00 and Year 4 BBA/iBBA standing. Students who were on exchange in year 3 may take ACTG 3120 3.00 and ACTG 4600 3.00 concurrently.