Outline AFM451 Post one

Outline AFM451 Post one - 1 UNIVERSITY OF WATERLOO School...

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1 UNIVERSITY OF WATERLOO School of Accountancy AFM 451, Audit Strategy Fall 2009 Instructor: Linda Robinson Office: HH 3112 Phone: 519-888-4567 Ext 36995 Cell: 416-427-2021 (preferred method if outside office hours) Email: [email protected] Class time: 01 2 3 Office hours: Monday & Wednesday 1:15-2:15, usually after 4:00 but check to confirm. Other times by appointment ____________________________________________________________________________________ Course Description : This course will lead you through the audit process. You will be exposed to the environment, theory and practice of auditing through readings, lectures, cases, and in-class discussion. Learning Outcomes By the end of this course you should be able to: Assess the risk associate with a client and their financial statements Design the appropriate tests of the transactions and balances reflected on the client’s financial statements to our objectives as auditor Evaluate the appropriate audit report Critique auditor's performance in a given circumstances Demonstrate critical judgement Course Objectives : The broad objectives of this course are to: Help you develop a conceptual understanding of auditing theory and the professional accounting environment by examining the major elements of financial audits, with particular emphasis on audit planning and risk assessment Help you develop your critical faculties and judgment skills by examining problems and controversies in the professional practice of auditing Help you develop communication skills by providing an opportunity to present your ideas and knowledge in various formats To prepare you to meet assurance competencies of the CICA and to audit using the International Standards on Auditing (ISA). Learning Methods: Pre-Class Preparation: Before you attend each class, please do the following: Complete the assigned readings Prepare the case for in-class discussion. These should be printed for possible hand-in
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Review ACE site for announcements and power point slides Lectures: Most classes will consist of two parts, a formal lecture and case discussion. In the formal lecture the theories and concepts learned in the pre-reading will be reinforced. During the case discussions you will have an opportunity to present your thoughts and conclusions in the case you prepared. It is through these cases that you will begin to demonstrate your professional judgment. Academic Integrity: Academic Integrity : In order to maintain a culture of academic integrity, members of the University of Waterloo community are expected to promote honesty, trust, fairness, respect and responsibility. [Check www.uwaterloo.ca/academicintegrity/ for more information.] Grievance:
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Outline AFM451 Post one - 1 UNIVERSITY OF WATERLOO School...

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