Introduction to Auditing (ACCT 2040)

Students explore the principles, practices, and techniques involved in auditing and gain a comprehensive understanding of the role of auditors and the audit process. Topics covered include audit planning, risk assessment, evidence collection, internal controls, and reporting. Through case studies and practical examples, students develop critical thinking skills and learn how to apply auditing concepts in real-world scenarios.
Course code: ACCT 2040
Credits: 3.0
Length: 45.0 hours
Course outline: view https://www.vcc.ca/vccphp/courseoutline?subject=ACCT&number=2040

Prerequisites

ACCT 1045.
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Additional Information

  • Definitions and Objectives of Auditing
  • Ethical Considerations in Auditing

  • Auditing Standards and Guidelines
  • Types of Audits
  • Audit Planning and Risk Assessment
  • Evidence Collection
  • Internal Control and Audit Testing
  • Audit Reporting
  • Emerging Trends and Challenges in Auditing
  • Technology Advancements in Auditing
  • Interpreting Audit Findings

This course is offered as part of a VCC program only.

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† This information is intended as a guideline only. Program and course details are subject to change with the approval of VCC's Board of Governors.