D215 Auditing is the Western Governors University course in the B.S. Accounting that takes you through the entire audit process, from understanding the client to issuing the audit report.
WGU's program guide says the course covers assurance services, the AICPA Code of Professional Conduct, audit risk and strategy, audit evidence, internal control, tests of controls and substantive procedures, data analytics, audit sampling, completion and reporting. It sits late in the degree, carrying three competency units.
The prerequisites tell you how much it draws on: Intermediate Accounting I, II and III, Accounting Information Systems and Business Law for Accountants. Students often find the shift from preparing numbers to questioning them the hardest part.
Course at a Glance
| Item | Details |
|---|---|
| University | Western Governors University (WGU) |
| Course code | D215 |
| Level | Undergraduate (B.S. Accounting) |
| Competency units | 3 |
| Prerequisites | Intermediate Accounting I-III, Accounting Information Systems, Business Law for Accountants |
| Typical work | Scenario questions on risk, controls and evidence; audit planning and reporting tasks |
What D215 Covers
| Competency (summarized) | What it means in practice |
|---|---|
| Describe audit and assurance services | Audits, reviews and other assurance work, and how they differ |
| Apply professional standards | The AICPA Code of Professional Conduct, independence and due care |
| Develop risk mitigation strategies | Assessing audit risk and building an audit strategy |
| Use audit evidence and internal control in the audit plan | Understanding the client and its controls before choosing procedures |
| Evaluate risk response through tests of controls | Testing whether controls work, then setting substantive testing |
| Report the results of an audit | Unmodified opinions and modified reports |
Key Concepts Explained
The Audit Risk Model
Audit risk is the risk of giving the wrong opinion on materially misstated statements. It is usually expressed as inherent risk x control risk x detection risk. The auditor cannot change inherent or control risk, only assess them; detection risk is controlled through the nature, timing and extent of testing.
Example: Inventory at a retailer with weak stock controls has high inherent and high control risk. To keep overall audit risk low, the auditor must accept only low detection risk, so they plan more substantive work: attending the year-end count, testing a larger sample and performing it close to the balance sheet date.
Tests of Controls Versus Substantive Procedures
Tests of controls ask whether a control operated as designed (for example, were purchase orders over a limit approved?). Substantive procedures test the amounts themselves, through analytics or tests of detail. Strong controls justify less substantive work; weak ones demand more.
Reporting
Most audits end with an unmodified (clean) opinion. A modification is needed when statements are materially misstated or the auditor cannot obtain enough evidence; the severity and pervasiveness decide whether it is qualified, adverse or a disclaimer.
Typical Assignments and How to Approach Them
| Task type | What it tests | How to approach it |
|---|---|---|
| Risk assessment scenario | Identifying risks of misstatement | Link each risk to an account and an assertion |
| Control evaluation | Spotting design gaps | Name the control, the weakness and the possible error |
| Audit program | Choosing procedures | Match each procedure to the risk and assertion it covers |
| Ethics question | Applying the AICPA Code | Identify the threat to independence and the safeguard |
| Report selection | Choosing an opinion | Decide on materiality first, then pervasiveness |
Assertions: The Link Between Risk and Procedures
Assertions are management's implied claims about the statements: that recorded items exist, that everything is included, that amounts are accurate, that items are in the right period, that the company has rights to its assets, and that items are properly classified and presented.
Most D215 reasoning runs through them. A risk threatens an assertion, and a procedure provides evidence about it. Direction matters: vouching from the ledger to documents tests existence, while tracing from documents to the ledger tests completeness.
Example: Risk: sales recorded early to hit a target. Assertion at risk: cut-off. Procedure: select sales recorded in the last days of the year and the first days of the next, and check shipping documents to confirm the period.
Where Students Get Stuck
- Mixing up vouching and tracing. Remember the direction and which assertion each tests.
- Generic procedures. "Test sales" earns little; say what you select, from where, and what you check.
- Treating controls and amounts as the same test. Keep tests of controls and substantive procedures separate.
- Opinion types. Build a simple grid of material versus pervasive to choose the right modification.
Study Tips for D215
- Learn the audit in phases: acceptance, planning, risk response, completion, reporting.
- Make a table of common accounts with their key risks, assertions and procedures.
- Revisit AIS controls; they reappear here as the client's internal control system.
- If you plan to sit the CPA exam, keep your D215 notes; the audit section uses the same concepts.
How We Help with D215
Send the task instructions, case facts, rubric and any evaluator comments. An accounting tutor explains the audit concepts, prepares a model risk assessment or audit program on similar facts, or reviews your draft for gaps in logic. For support across accounting courses, see our accounting assignment help guide.
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Frequently Asked Questions
The program guide lists Intermediate Accounting I, II and III, Accounting Information Systems and Business Law for Accountants.
The whole audit process: assurance services, the AICPA Code, audit risk and strategy, evidence, internal control, tests of controls, substantive procedures, data analytics, sampling, completion and reporting.
No. D215 is the undergraduate audit course. D251 is a graduate course in WGU's Master of Accounting that reviews audit concepts and applies them to the acquisition and payment and revenue cycles.
Most students find linking risks, assertions and procedures the hardest skill, because it requires judgment rather than calculation.
It covers concepts tested in the audit section of the CPA exam, but it is not a CPA review course.
No. We tutor, explain and review, and we can prepare a model on similar facts, but the graded work must be your own.