Course Description

An introduction to the auditing standards and procedures developed by the accounting profession. Topics covered include: auditing standards, the audit report, materiality, risk, gathering of evidence and sampling. The course is useful to the student who is interested in the profession of auditing or developing a manager's understanding of auditing.


Online Delivery 

This course is offered in an online, asynchronous format except for its final exam, which is held on campus. Details on the date of your exam can be found on the Exams for Online Courses webpage.

Asynchronous learning means that you typically will not have to be online at specific times. You will engage with the course material through online tools such as announcements, discussions, and email. Learning will be based on weekly module content and activities you can work through independently. Note: You will have deadlines for assignment submissions, and you may be expected to participate in discussion board interactions with your peers on a regular basis.

Your instructor may also include occasional scheduled sessions for Q&As and other discussion activities using web conferencing tools such as Zoom and Google Meet. Details will be included in your course outline, which will be available on the first day of classes.

You will be required to write an in-person examination as part of the assessment for your course. If you live more than 100 km from the TMU campus, you may arrange to write your exam off campus using an approved external invigilation service. Details on how to arrange invigilation will be provided prior to the first day of class.



Prerequisite: CACC 514

Chang School Certificate students without the prerequisite(s) should contact Chang School Client Services (ce@torontomu.ca) for further information.  

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