This course is an introduction for students who have not had any experience in auditing and covers the auditing concepts and procedures of external auditing. The aim is for students to understand the philosophy and environment of auditing. Topics covered include an overview of auditing with special attention given to the nature and economic purpose of audits; reporting, professional standards and ethics; legal liability; audit objectives, evidence and documentation; planning and analysis; materiality and risk; and internal control.

Notes:

Student enroled in this course will be required to complete online proctored exams. The information to complete the proctored exams will be available to you within the course. To participate, you must have access to the following:

A compatible device with Windows 10+, macOS 10.15+, or Chrome OS

The latest version of Google Chrome web browser

A minimum internet speed of 1.5 Mbps download and 750 Kbps upload

A functional webcam and microphone

Additional Details:

There is no fee associated with this proctoring service

A room scan (with video and pictures) will be completed prior to beginning the exam and may be requested at any point during your exam session

If you have any questions about the online exam process, please email pplexams@durhamcollege.ca

Course Delivery Method:

This course is delivered Online Asynchronously. For more information on the delivery methods, click here.