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Auditing 1

Code:
ACCT 3281

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 an online proctored exam(s)
  • To complete the proctored exam, you are responsible to follow the directions in the course to setup your account and schedule your exam
  • There is no fee to use this service as long as you schedule the exam and complete it within the required timelines. Should you miss your scheduled exam time, or do not schedule within the required timelines, you will be required to pay all applicable exam fees.
  • The minimum technical requires can be found within the course. Note, you must use a PC or MAC computer (chrome books, tablets etc. are not permitted). A web cam and have access to a high-speed Internet connection is also required.
  • During your online exam, there may be software required to be installed on your computer to enable the proctor to effectively monitor your exam session remotely. Once your exam session is completed, the proctor will conclude the session and 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.


  • Equivalents:

    • ACCT 3100

    Prerequisites:

    • ACCT 4200 INTERMEDIATE ACCOUNTING II
    • Or ACCT 4250 Intermediate Accounting II

    This course is part of the following program(s):

    Note: Clicking on any of the following links will take you to the program of studies where you can obtain more information or choose additional courses for your shopping cart.

    Scheduled Dates

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    CRN Day Date Time Hours Location/
    Delivery Method
    Fee Availability
    10781September 10, 2024 to December 17, 202412:00 am - 12:01 am42Semester Intake Online$341.00CLOSEDNotify Me