Management

BA4275Auditing3 ch (3C)

Examines the roles, responsibilities and legal liabilities of internal and external auditors in Canada and their professional organizations. Topics developed include internal control systems and their evaluation; audit evidence and problems related to the audit of particular assets, liabilities, capital and income accounts. A brief study is also made of audit procedures and priorities.

PrerequisitesBA 3216 or BA 3236 and BA 4223 or BA 3672 with a minimum grade of C.