ACCT 2510 Auditing Principles

Internal control evaluation, audit evidence gathering, and reporting standards for assurance services.

Course overview

This course introduces the principles of auditing and assurance services. You will learn how to evaluate internal controls, gather audit evidence, and prepare reports that meet professional standards. The focus is on practical application, helping you understand how audits protect stakeholders and ensure financial accuracy.

Who takes this course

ACCT 2510 is a required course for students in the Bachelor of Applied Business — Accounting program. It is also listed in the Accounting and Accounting (Part-time) diploma curricula.

Prerequisites

You must have completed ACCT 1430 Financial Accounting Principles and ACCT 1680 Managerial Accounting Concepts before enrolling in this course.

Credits: 3 · Hours: 45

Prerequisites

• ACCT 1430 Financial Accounting Principles
• ACCT 1680 Managerial Accounting Concepts

Learning outcomes

• Evaluate internal control systems in business environments.
• Gather and assess audit evidence for accuracy and reliability.
• Apply reporting standards for assurance services.
• Identify risks and plan audit procedures accordingly.
• Communicate audit findings in professional reports.

Evaluation