Introduction to Auditing

Course code ACCT 2040

Credit 3.0

Length 45.0 hours

Course outline View

Students explore the principles, practices, and techniques involved in auditing and gain a comprehensive understanding of the role of auditors and the audit process. Topics covered include audit planning, risk assessment, evidence collection, internal controls, and reporting. Through case studies and practical examples, students develop critical thinking skills and learn how to apply auditing concepts in real-world scenarios.

Prerequisites

ACCT 1045.

Missing prerequisites?

Learn more about VCC's academic upgrading or English as a Second Language (ESL) courses, or discover which university transfer options are right for you.

What you will learn

  • Definitions and Objectives of Auditing
  • Ethical Considerations in Auditing
  • Auditing Standards and Guidelines
  • Types of Audits
  • Audit Planning and Risk Assessment
  • Evidence Collection
  • Internal Control and Audit Testing
  • Audit Reporting
  • Emerging Trends and Challenges in Auditing
  • Technology Advancements in Auditing
  • Interpreting Audit Findings

How to register

This course is offered as part of a VCC program only.

Course schedules

Select your program to see the available course schedules.

CRN# Duration Delivery Location
72802 September 1, 2026
to December 11, 2026
Lecture VCC Downtown Campus See full schedule

Online courses listed without scheduled meeting times can be completed on your own schedule.

Contact us

If you have any question, please email at advising@vcc.ca.

† This information is intended as a guideline only. Program and course details are subject to change with the approval of VCC's Board of Governors.

Indigenous Territory Acknowledgment

VCC is located on the traditional territories of the xʷməθkʷəy̓əm (Musqueam), Sḵwx̱wú7mesh (Squamish), and səlilwətaɬ (Tsleil-Waututh) peoples, and we acknowledge our privilege to be here.