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acct58_syllabus_sp10 - Course Contract(syllabus Intro to...

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Course Contract* (syllabus) Intro to Financial Auditing-Accounting 58 Spring 2010 Professor Christopher Kwak, CPA, CFE, CFF. Office Hour: Online and /or By Appointment. Phone: 408-864-5727 (Voice Mail). Email: [email protected] Course Instructional Website Address: http://kwakchris.pageout.net Course HW/paper submission Email account: [email protected] (Note : This email account is set up for receiving class HW and paper submission purposes only , for other email communication with instructor, please use the above-mentioned email account: [email protected] .) Advisory Prerequisite : Financial, Managerial, and all Intermediate Accounting course series. COURSE DESCRIPTION Introductory level of Financial Audit encompasses many principles and procedures used to gather evidence to support the opinion expressed in the “Auditor’s Report”. This introductory course covers the basic concepts involved with various types of audits with emphasis on the application of auditing standards and techniques used in Statutory Audits, Procedural Audits and Operational (Internal) Auditing with references to special areas of auditing such as Information Systems, government auditing, etc. Witnessing recent corporate malfeasance and financial reporting obfuscation events in our nation lately, we all know now that accounting is too important to managers, organizations, and societies to be left to accountants alone. Accounting information is often a basis for decisions. Accounting reports are often the basis on which the effectiveness of stewardship decisions and actions are evaluated. COURSE OBJECTIVES The two primary objectives of this introductory course are; 1. To introduce students to the basic Interlinked and Intertwined underlying auditing and attestation concepts . 2. To demonstrate how to apply those concepts to audit and assurance services, With primary focus on understanding the Big Three Concepts- Risk, Materiality, and Evidential matter - that underlie the audit/assurance process. 1
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COURSE MATERIALS Required Textbook: Auditing and Assurance Services, 4e, Louwers, McGraw- Hill/Irwin, 2011 Access to Internet is must in order for up-to-date course learning materials and learning activities. Assessment of Student Achievement
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