Auditing 1

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:

• This course uses online proctored exam(s).
• To complete the proctored exam, you are responsible for following the directions in the course to set up your account and complete your exam. Note, there is no additional fee to use this service.
• The minimum technical requirements can be found within the course. Note, that you must use Google Chrome browser to complete the exam. A webcam, microphone and high-speed Internet connection are also required.
• During your online exam, software is required to be installed on your computer to enable the proctoring service to effectively monitor your exam session remotely. Once your exam session is completed any software can be removed from your workstation.
• 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.