course outline - COURSE OUTLINE RSM 323 H1F Auditing I...

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Page 1 of 14 COURSE OUTLINE RSM 323 H1F Auditing I (Introduction to Auditing) Fall 2010 Course Meets: Section Day of the Week Time Location L0101 Thursdays 10:00am to 12:00pm WW120 L0201 Thursdays 1:00pm to 3:00pm WO30 L0301 Thursdays 3:00pm to 5:00pm WO30 Tutorial Mondays 3:00pm to 5:00pm BA 1190 Instructor: Lisa Harvey Email: 1 [email protected] Course Webpage: University of Toronto Portal http://portal.utoronto.ca (Blackboard) Phone: 416.978.3635 Office Hours: 2 Mondays 5:00pm to 7:00pm (RT 409) 1 Please note that the email address above is the preferred email address and is the only email address that will be checked regularly. The instructor will strive to respond to emails to this email address within 24 hours of receipt. 2 Regular office hours are scheduled at the time stated (please note that the office hours on Monday October 11, 2010 (Thanksgiving) and Monday November 8, 2010 (Fall Break) are cancelled . In addition, office hours on Monday October 25, 2010 will be held from 3:00pm to 5:00pm ). Additional office hours will be held before the midterm and final exams (details of which will be posted on Blackboard). Individual consultation can also be scheduled upon request. Lastly, questions can be sent via email at any time. COURSE PREREQUISITES o RSM 221 H1: Intermediate Financial Accounting I (formerly MGT224H1) o RSM 225 H1: Legal Environment of Business I (formerly MGT393H1) COURSE SCOPE AND MISSION This course introduces students to the concepts and theory underlying audit practice. Practical examples are used to help students develop skills in exercising professional judgment.
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Page 2 of 14 COURSE OBJECTIVES The specific objectives of the course are as follows: o Introduce students to the auditing concepts of the assertion and risk analysis approach to auditing o Build an understanding of how auditing concepts apply to audits performed in practice by public accountants o Allow practical application of auditing concepts using case assignments and a simulated audit in class assignment o Develop an understanding of professional judgment as well as how it applies to auditing o Incorporate the new Canadian Auditing Standards (CASs) in order to prepare students for the December 14, 2010 implementation of international auditing standards in Canada o Prepare students for the accounting professional exams COURSE MATERIAL Lecture Slides and Handouts o Lecture slides will be made available on Blackboard at least one day before lecture. o All other materials discussed in lecture will be made available on Blackboard either before or after lecture as appropriate. Students are reminded to check Blackboard on a regular basis. Tutorial Slides and Handouts o Tutorial slides will be made available on Blackboard at least one day before tutorial.
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This note was uploaded on 05/09/2011 for the course RSM 323 taught by Professor Lisaharvey during the Spring '11 term at University of Toronto- Toronto.

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course outline - COURSE OUTLINE RSM 323 H1F Auditing I...

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