COVID-19 Information

Durham College is open virtually due to the COVID-19 pandemic while courses and services are being offered remotely.
Fall 2020 delivery information

Learn more about courses and services being offered remotely.

Auditing I

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. Changes in standards due to the implementation of IFRS will also be discussed in this course.