syllabus - Accounting 5318-001 Studies in Auditing...

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Accounting 5318-001 Studies in Auditing Assignment Sheet – Fall 2007 Dr. McConnell AICPA CODIFICATION OTHER READINGS: HOMEWORK DATE TEXT CHAPTERS PROFESSIONAL STANDARDS: BIRD'S COPIES PACKET: ASSIGNMENTS a n d KNAPP TEXT CASES Aug. 27 Orientation; Video: Money Laundering Schemes Sep. 3 Labor day Sep. 10 Chapter 3 Au 508, 543, 504, 410 3-23, 24, 25, 411 ,420,431,341,532 28, 29, 33 Sep. 17 Chapter 15 Au 350; SAS 111 : Amendments to Au 350 15-26, 33 S e p . 2 4 C h a p t e r 5 F r e d S t e r n Co., Bar Chris [email protected], 5 -16, 17, 19, 20 First Securities Co., Health Management, Oak Industries Oct. 1 Chapter 20 Au 342 , 332 * U.S. Surgical, ZZZ Best, HealthSouth. Oct. 8 EXAM I (Chapters 3, 5, 15 and associated cases) Oct. 15 Critique exam and Chapter 21 Au 331, 901* Livent, Inc., National M e d i c a l T r a n s p o r t a t i o n Oct. 22 Chapter 21 Au 625 Leslie Fay , Doughtie’s 20 - 17, 18, 19, 20 [email protected], Crazy Eddie, Goodner [email protected], Bill Deberger
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AICPA CODIFICATION OTHER READINGS: HOMEWORK DATE TEXT CHAPTERS PROFESSIONAL STANDARDS: BIRD'S COPIES PACKET: ASSIGNMENTS a n d KNAPP TEXT CASES Oct. 29 Chapter 24 Au 333,337,560,530,561,390,550, Triton Energy Ltd ., Star 24-22,23,24,25,28 (#28 544*, 551 Technologies is very important) Nov. 5 EXAM II (Ch. 20 through Ch. 24 AMRE, Inc . [ this case tested on and associated cases) Final exam ] Nov. 12 Critique exam and Chapter 25 Au 558, 623 , 801*, 622, 625 , 722 National Student Marketing 25-18, 19, 20 324*; AR100, 110, 200*-600*; AT101, also AT 201*-701*[excluding AT 501] Nov. 16 Last day to drop course Nov. 19 New AICPA Risk Assessment 120 , 339; SAS 104 -114 Regina Vacuum Cleaner [email protected]; A u d i t S t a n d a r d s Lincoln Savings and Loan, “Implementing T h e N e w A S B R i s k A s s e s s m e n t A u d i t S t a n d a r d s , CPA Journal , 6/07 Nov. 22 Thanksgiving Holiday Nov. 26 Embezzlement Schemes and Au 316 Equity Funding Missappropriation of Assets: Chapter 11 Dec. 3 Sarbanes-Oxley sec. 404 Enron Corporation; Internal Control Certification “Sarbanes-Oxley: Auditing the Auditors?” Requirements; considerations 2003; “How Sarbanes-Oxley Will Change in auditing journal entries The Audit Process”, J of A, 9/03; Perspectives on Internal Control Reporting D e c . 1 0 F i n a l E x a m [ i n c l u d e s A M R E c a s e ]
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COURSE OBJECTIVES: This course is a continuation of Accounting 5316 (or 4318). There are three major objectives in this course. The first of these is to prepare you to perform competently as an entry-level Auditor in public or private accounting. For those not entering the Auditing profession, this objective may be stated in terms of
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syllabus - Accounting 5318-001 Studies in Auditing...

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