Business Administration

BA4238Auditing3 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.

Prerequisites: BA 3236 and one of BA 4223 or BA 3672 with a minimum grade of C.