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ACC 630 F08 Klemstine - ACCOUNTING 630 AUDITING ASSURANCE...

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A CCOUNTING 630 A UDITING & A SSURANCE F ALL B 2008 / W INTER A 2009 I NSTRUCTOR Charles F. Klemstine Office: 6610 Executive Residence (734-764-0122) E-mail: [email protected] FAX: 734-936-0274 Office Hours: Before and after class, by e-mail, and by appointment C ONTENT AND O BJECTIVES Accounting 630 examines the auditing, attestation, and assurance services provided by the public accounting profession to improve the quality of information businesses use and report. The objectives of the course are to: (1) develop a conceptual understanding of the assurance process, (2) examine the roles professional assurance services play in the organization and in society, and (3) apply auditing and assurance principles to a variety of business settings. The course meets the auditing education requirement to sit for the CPA Exam and other professional certification examinations. It also will be of interest to managers and consultants who must address ethical, risk assessment, internal control, and information verification issues in business organizations. R ESOURCES Textbook : Auditing: A Business Risk Approach , 6 th Edition, by Rittenberg, Schwieger and Johnstone (South-Western, 2008). ISBN: 0-324-65015-9 Casebook : Auditing Cases: An Interactive Learning Approach , 4 th Edition, by Beasley, Buckless, Glover, and Prawitt (Prentice Hall, 2009). ISBN: 0-13-242350-2 CTools Site : http://ctools.umich.edu G RADES Grades will be based on the following: Homework 10% Class Participation 30% Case Assignments 30% Final Examination 30%
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