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ACC476_726 SYLLABUS_F08 - Syracuse University Whitman...

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Syracuse University Whitman School of Management Joseph I. Lubin School of Accounting ACC 476/726 - Auditing Theory and Practice Fall 2008 Instructor: Randy Elder, Ph.D., CPA Office: 621 Whitman School of Management (WSOM) Office Phone: 443-3359 E-mail: [email protected] Web page: http://myweb.whitman.syr.edu/rjelder Blackboard: http://blackboard.syr.edu Class Hours: 2:00 - 3:20 p.m. in SOM 007 Office Hours: Tuesday 10:00 - 11:30 a.m. Wednesday 1:00- 2:30 p.m. Also available by appointment and through email 1. Course Objective The objective of the auditing course is to help each student obtain the skill, knowledge, and personal characteristics necessary to practice successfully as an auditor. Because auditing is concerned with the use and evaluation of information, auditing skills are valuable for all accountants. Specific course objectives include: Understand the demand for auditing and assurance services. Understand and apply the ethical principles in the Code of Professional Conduct. Know the transaction- and balance-related audit objectives, their relationship, and application to audit cycles. Use and apply materiality criteria and the audit risk model to make audit planning and evidence evaluation decisions. Understand the Sarbanes–Oxley Act and SAS 99 on fraud and their effects on current audit practice. 2. Required Texts and Materials Auditing and Assurance Services: An Integrated Approach , Arens, Elder and Beasley, Prentice- Hall, Inc., 12th Ed., 2008. Selected Cases in Auditing , Knapp, Thompson ITP, 6th Ed., 2008 Auditing and Systems Exam Questions and Explanations, Gleim Publishing, 14th Ed., 2006 All texts and materials are available at the SU Bookstore and Orange Bookstore. Selected Cases in Auditing will be used for class discussions and is designed to highlight specific problems that auditors face in practice.
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Auditing and Systems is helpful in preparing for multiple choice exam questions, and I strongly recommend its purchase. This volume is also helpful in preparing for the CPA exam. Because Auditing and Systems contains an extensive number of questions, I will provide a list of suggested multiple choice questions from this source for each text chapter. My course notes can be downloaded by individual chapter from the course schedule web page and Blackboard. Course material is also included on Powerpoint slides, and you can download the slides in place of or as a supplement to the course notes. 3. Course Content The primary objective of this course is to provide an in-depth understanding of audit and assurance services, with an emphasis on financial statement audit opinions by independent auditors. In the first part of the course, we examine the demand for audits and other types of assurance services offered by CPAs, and examine external factors that impact on the overall nature of the audit process. These factors include generally accepted auditing standards, audit reporting requirements, professional ethics, legal liability, and regulation, including the
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ACC476_726 SYLLABUS_F08 - Syracuse University Whitman...

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